What happens if I do not declare commercial goods, repair items and company samples in Canada?

Under Memorandum D2-3-1, Tariff item No. 9804.30.00, Note 1, if you declare the excess yourself: a flat-rate charge is applied to the excess; the normal duty becomes payable on the excess. Under Customs Act, section 124, if the goods are found without being declared: an administrative fine is imposed. Under Customs Act, R.S.C. 1985, c. 1: the goods are confiscated; an administrative fine is imposed.

Can I post or ship commercial goods, repair items and company samples to Canada instead of carrying it?

Not under this allowance. It covers goods a traveller carries; a parcel is an import and is assessed under the postal rules instead. Baggage sent before or after you travels under the same allowance.

Where does this rule come from?

Canada Border Services Agency (CBSA) states it in E311 - Declaration Card. CarryRules last confirmed that sentence at the source on 2026-09-19. The sentence it rests on reads: “Commercial goods, whether or not for resale(e.g. samples, tools, equipment).”

How does Canada compare with other countries on commercial goods, repair items and company samples?

Of the 20 countries covered here, 0 prohibit commercial goods, repair items and company samples, 18 limit it and 2 let it through. Canada is among the ones that set a limit.

How much Commercial goods, repair items and company samples can I bring into Canada?

Declare

You can bring Commercial goods, repair items and company samples into Canada, but you must declare it.

Carried Allowed, declare

Declaration Required

Limit No stated quantity

What you need to know

No stated quantity
Channels: Carried with the traveler

Important

This allowance applies per person, not per family or group.

Official sources

Last verified 2026-09-19

E311 - Declaration Card Canada Border Services Agency

Questions about Commercial goods, repair items and company samples in Canada

Do I have to declare commercial goods, repair items and company samples at Canada customs?: Yes — it has to be declared to Canada customs on arrival.
What happens if I do not declare commercial goods, repair items and company samples in Canada?: Under Memorandum D2-3-1, Tariff item No. 9804.30.00, Note 1, if you declare the excess yourself: a flat-rate charge is applied to the excess; the normal duty becomes payable on the excess. Under Customs Act, section 124, if the goods are found without being declared: an administrative fine is imposed. Under Customs Act, R.S.C. 1985, c. 1: the goods are confiscated; an administrative fine is imposed.
Can I post or ship commercial goods, repair items and company samples to Canada instead of carrying it?: Not under this allowance. It covers goods a traveller carries; a parcel is an import and is assessed under the postal rules instead. Baggage sent before or after you travels under the same allowance.
Can I take commercial goods, repair items and company samples out of Canada?: Canada publishes no separate rule for taking commercial goods, repair items and company samples out; the destination's rules are what will apply.
Does the Canada limit for commercial goods, repair items and company samples apply per person or per family?: Per person. Each traveller carries their own allowance and it cannot be pooled with anyone else's.
Where does this rule come from?: Canada Border Services Agency (CBSA) states it in E311 - Declaration Card. CarryRules last confirmed that sentence at the source on 2026-09-19. The sentence it rests on reads: “Commercial goods, whether or not for resale(e.g. samples, tools, equipment).”
How does Canada compare with other countries on commercial goods, repair items and company samples?: Of the 20 countries covered here, 0 prohibit commercial goods, repair items and company samples, 18 limit it and 2 let it through. Canada is among the ones that set a limit.

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