Guide

Exporting to Canada

Taxes, duty and legal considerations for exports to Canada

Most products can be freely exported from Northern Ireland for sale to Canada. Exports are generally zero-rated for VAT, and there are no further export taxes.

You must declare all exports to UK Customs, and keep evidence and records for your VAT returns.

Canadian imports

Import duty varies according to the precise nature of the product. Many imports are duty free, though products such as some agricultural goods carry higher tariffs or are subject to quotas. Find information about specific import requirements and restrictions.

Most imports are also subject to a 5 per cent Goods and Services Tax, the Canadian equivalent of VAT. A few Canadian provinces also charge an additional provincial tax.

In general, the Canadian importer - for example, your customer - is responsible for duty and taxes. However, leaving your customer to deal with these can put you at a competitive disadvantage. Alternatives include working with a local agent, or registering as a non-resident importer.

You are not normally liable for Canadian income or corporation taxes if you only export your goods to Canada. However, you can be liable if you carry on a business in Canada.