Canada Border Services Agency
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Importing by Mail

Foreign Magazine Subscriptions

Shipments of publications mailed to Canada must include a standard customs declaration from the country of origin giving an accurate description of the goods and the value of the publications. If a foreign publisher is registered to collect the GST, the registration number must appear on the customs declaration. 

All publications covered under a publisher’s registration number are released without the additional payment of taxes. If the publisher is not registered to collect the GST, the CBSA will assess any applicable GST based on the value shown on the declaration.