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Courier LVS (Low Value Shipment) Program as it relates to threshhold levels and operational requirements
Règlement
MEMORANDUM D8-2-16 #3. Threshold,operational requirements and compliance in industry for goods exempt from HST, GST and operational processes.
#3. When it has been determined that the value for duty of
goods being imported by courier does not exceed CAN$20
per shipment, these goods are exempt from the goods and
services tax (GST) and the harmonized sales tax (HST)
under Section 7 of Schedule VII of the Excise Tax Act and
are granted remission of all customs duties, excise taxes,
and provincial sales tax (PST).
In regards to the threshold and operational requirements for this reporting