Shipping Scenarios

Canadian Citizen Living in the Dominican Republic for Less Than 6 Months Shipping Personal Belongings to Themselves

Scenario: James, a Canadian citizen, has been living in the Dominican Republic for five months and decides to return to Canada. He ships his personal effects, including furniture and electronics, to his home in Toronto.

Customs Duties and Taxes:

• Since James has been abroad for less than one year, he does not qualify for the duty-free exemption for returning residents.
• Customs will treat his items as imports, meaning he must pay duties and taxes based on their declared value.

Reference: For more information, refer to the CBSA’s guidelines on Importing goods for personal use.

Canadian Citizen Living in the Dominican Republic for More Than 1 Year Returning to Canada

Scenario: Melissa, a Canadian citizen, has been living in the Dominican Republic for three years and is moving back to Canada permanently. She ships her household furniture, clothing, and a laptop she purchased two years ago.

Customs Duties and Taxes:

• Since Melissa has lived outside of Canada for over one year, she qualifies for duty-free importation of her personal effects.
• The items must have been owned and used by her for at least six months.
• New items purchased within the last six months will be subject to duties and taxes.

Reference: Detailed information is available in the CBSA’s publication on Moving or returning to Canada.

Canadian Citizen Living in the Dominican Republic for More Than 1 Year Shipping Personal Effects Before Moving Back

Scenario: John, a Canadian citizen, has been living in the Dominican Republic for two years but is planning to return to Canada in six months. He ships his personal effects before his own return.

Customs Duties and Taxes:

• Since John is not yet in Canada at the time of the shipment’s arrival, he cannot clear his shipment duty-free immediately.
• He will need to declare the goods to CBSA upon his return and use the Goods to Follow process to receive duty-free status.
• The shipment will be held in a bonded warehouse until he arrives to clear customs and storage will apply, this is not recommended. Best to arrive before goods arrive.

Reference: For guidance on this process, consult the CBSA’s I Declare: A guide for residents returning to Canada.

Canadian Resident Receiving a Shipment from a Family Member in the Dominican Republic

Scenario: Sarah, a Canadian resident, receives a shipment of used furniture and kitchen appliances from her sister, who still lives in the Dominican Republic.

Customs Duties and Taxes:

• Since Sarah did not own these items herself, CBSA will treat the shipment as an import, and customs duties and taxes will apply based on the declared value.
• If Sarah’s sister is moving to Canada permanently, she can declare these items as part of her own personal effects, potentially qualifying for duty-free importation.

Reference: More details can be found in the CBSA’s Importing goods for personal use guidelines.

Non-Canadian Resident Sending Personal Items to a Friend in Canada

Scenario: Diego, who lives in the Dominican Republic, wants to send a used laptop and clothing to his friend Mark in Canada as a gift.

Customs Duties and Taxes:

• CBSA allows gifts valued at up to CAD $60 to be imported duty-free and tax-free.
• Since the laptop exceeds this limit, duties and taxes will apply on the amount over CAD $60.

Reference: For specifics on gift importation, refer to the CBSA’s What you can bring to Canada page.

Shipping Personal Effects Between Family Members: Same or Different Last Names

Scenario: A Family Member in the Dominican Republic Sends Personal Items to a Relative in Canada

Example 1:
Maria, living in the Dominican Republic, sends a used dining set and artwork to her daughter Lisa in Canada. Since Lisa has a different last name, CBSA may request documentation proving their relationship to verify the items are not for resale.

Example 2:
David, a Canadian citizen temporarily working in the Dominican Republic, sends used furniture and electronics to his brother Paul in Canada. Even though they share the same last name, CBSA will not automatically grant duty-free status unless Paul can prove prior ownership.

Customs Duties and Taxes:

• Family relationship does not determine customs duty exemptions—CBSA assesses shipments based on ownership, purpose, and eligibility for exemptions.
• If the receiver previously owned the items, they may qualify as personal effects and be imported duty-free.
• If the receiver did not previously own the items, CBSA will classify them as imports, and duties and HST will apply based on their value.
• If the sender is moving to Canada permanently, they can declare the items as their own personal effects using Form B4 to qualify for duty-free importation.
• If the shipment is a gift, it qualifies for a CAD $60 duty-free exemption, with taxes applied to anything over that value.

What the Sender Should Do:

✔ Clearly declare the items as personal effects.
✔ If applicable, provide proof of ownership showing the items have been used for at least six months.
✔ If the last names are different, include a letter explaining the relationship to prevent customs delays.

Reference:

For more details on importing personal effects, visit the CBSA’s official guide:
Importing goods for personal use.

Canadian Resident Sending Personal Items to a Non-Resident in Canada

Scenario: Michael, a Canadian resident, ships his used clothing and household items to his cousin, who is moving to Canada but hasn’t arrived yet.

Customs Duties and Taxes:

• Since Michael is not the new immigrant, the shipment does not qualify for the personal effects exemption.
• His cousin must declare the items personally upon arrival in Canada to receive duty-free status.

📌 Reference: For more information, see the CBSA’s I Declare: A guide for residents returning to Canada.