Canada Border Services Agency
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Customs Notice 13-003

Ottawa, January 8, 2013

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Increase to the Low Value Shipment (LVS) Threshold for Shipments Imported Into Canada

1. This notice announces an increase to the low value shipment (LVS) threshold for the release and accounting of shipments imported into Canada.

2. The current LVS threshold has been established by regulations at a value for duty of less than CAD$1,600. Effective January 8, 2013, the LVS threshold will increase to an estimated value for duty not exceeding CAD$2,500.

3. Paragraphs 6(1)(a) and (b), 7(2.1)(d), 7.1(a)(i), paragraphs 8(a), 8.2(d), 10(a) and (b) and section 10.31 of the Accounting for Imported Goods and Payment of Duties Regulations and paragraph 4(c) of the Fees in Respect of Mail Regulations, will be amended to reflect this notice and the Canada Border Services Agency publications will be updated.

4. Please direct LVS questions relating to goods imported by mail or through the Courier LVS Program to: Courier_LVS_Program-Programme_des_Messageries_EFV@cbsa-asfc.gc.ca.

5. Please direct all accounting related enquiries regarding this notice to: assessment-cotisation@cbsa-asfc.gc.ca.