What can Canadians import from the US for restoration work?

What to take away

What CBSA duty and brokerage basics mean for restoration materials

The Canada Border Services Agency (CBSA) assesses duty and tax on everything you import, whether it is a pallet of lime plaster or one sash weight. Duty depends on the goods, their origin and the tariff treatment claimed.

Most US-made goods enter under the preferential tariff of the Canada-United States-Mexico Agreement, called CUSMA in Canada and USMCA in the United States. In the Canadian tariff it is coded as the United States Tariff, or UST.

The preference is not automatic. You or your broker must claim it and support it with a certification of origin.

GST applies on the value for duty plus duty, and on the transport cost to the Canadian border. On a large heritage-home renovation order, that tax is real money, even when duty is zero. If you are a contractor importing for resale, you may be able to claim input tax credits. A homeowner cannot.

Brokerage is the fee a customs broker charges to clear the shipment. On a courier parcel it can be a flat fee plus a percentage of value. On a freight shipment it is usually a line item on the broker's invoice. Ask for the fee schedule before you buy, not after.

Courier entry fees on a low-value parcel are typically CAD 10 to CAD 50, and some carriers add a percentage of value. A freight broker entry is typically CAD 75 to CAD 150 per shipment. Rates vary by carrier and by declared value.

Worked example, with typical figures. A CAD 1,200 order of lime mortar and wood epoxy ships by courier from a US supplier into Ontario.

That is roughly a quarter above the invoice price under GST, and about a third above under HST.

The tariff treatment and the HS code decide the rate. Under the United States Tariff, the rate on most building materials is Free. Without a valid origin claim, the Most-Favoured-Nation rate applies. On paint, plaster and hardware lines that rate is typically 0 to 6.5 per cent.

The HS code for each item is set out in Canada's Customs Tariff, which the Canada Border Services Agency publishes. Paints sit in headings 3208 and 3209, lime in 2522, gypsum plaster in 2520, and door and window hardware in 8302.41. Your broker confirms the code for each line.

The federal government's overview of the Canada-United States relationship: Canada-United States: Overview and federal supports - Canada.ca.

Business registrations and programs for importers: Business and industry - Canada.ca.

Duty and brokerage are not the only border costs. There is also the time cost of a shipment held for examination, and the cost of returning goods that do not meet Canadian requirements. Build both into your budget.

If you are comparing a US supplier against a Canadian one, compare the landed cost, not the sticker price. Landed cost includes freight, duty, GST, brokerage and any currency conversion. A cheaper US price can become the more expensive option once those are added.

Shipping limits, parcel versus freight and what changes at the border

Parcel post and courier shipments clear under different rules from freight. A small parcel may clear through a courier's own brokerage, with a simplified entry. A freight shipment needs a commercial invoice, a bill of lading and usually a customs broker. The paperwork threshold is lower for parcels, but the per-unit cost is higher.

Size and weight limits matter. Courier networks cap parcel weight and dimensions, and oversize items such as full window sashes, long moulding runs or heavy bags of plaster often must move as freight. That changes the cost structure and the clearance process.

Freight also introduces terminal fees, liftgate charges and appointment windows. If your site cannot take a 53-foot trailer, you may need a smaller delivery or a transload, both of which add cost.

There are also limits on what can be shipped at all. Some solvents and finishes are regulated as dangerous goods and cannot move by standard parcel service. They need a dangerous goods declaration and a carrier trained to handle them. That is a shipping limit, not a duty issue, and it can stop an order dead.

For salvage and reclaimed materials, shipping limits are practical rather than legal. A salvaged door may be cheap in Buffalo and expensive to move to Halifax. The freight can exceed the value of the goods.

Plan the shipping method before you commit to the purchase. Ask the supplier for dimensions, weight and whether the goods are classed as dangerous goods. Then ask a broker what entry type that shipment needs.

A simple rule: if it fits in a parcel and is not dangerous goods, it clears simply. If it is heavy, long, liquid or hazardous, it is freight, and freight needs a broker.

Material compatibility checks for US-made plaster, paint and window parts

US-made plaster, paint and window parts are formulated for US markets, codes and climates. Compatibility is the first check. A US lime plaster may be designed for a warmer, drier climate than yours. Applied in a Canadian winter, it can cure too slowly or fail to cure at all.

Check the substrate. Historic masonry in Ontario, Quebec and the Maritimes is often soft brick or stone with lime mortar. A hard, cement-rich US repair mortar can trap moisture and spall the masonry. The same logic applies to paint: a US acrylic may not bond to a lime-washed or previously distempered surface.

For window parts, check dimensions and profiles. US sash profiles, weights and hardware are not always the same as Canadian ones. A US-made sash chain or pulley may not fit a Canadian window frame without modification. Weatherstripping and glazing compounds must suit your climate, including freeze-thaw cycling.

Material compatibility is a recurring lesson on heritage projects, and the historic home restoration mistakes cost article collects the failures crews keep seeing. If you are trialling a new product, the historic home tax credit renovation costs review is a useful companion.

Ask the supplier for a technical data sheet and a safety data sheet before you order. Compare the stated substrate, temperature range and coverage against your conditions. If the supplier cannot provide them, that is a reason to look elsewhere.

US suppliers you will meet in restoration work include Abatron for wood epoxy, LimeWorks.us and U.S. Heritage Group for lime mortar and putty, and House of Antique Hardware for sash and door hardware. Confirm that the supplier ships to Canada and can supply a Canadian-format safety data sheet before you order.

Compatibility also includes code. A US product may meet US standards but not the National Building Code of Canada or your provincial building code. For heritage work, your municipal heritage permit may specify materials. Check the permit before you import.

Cost comparisons should use installed cost, not unit price.

Paint, solvents and finishes: WHMIS, SDS and safe handling on arrival

Imported finishes, solvents and lead paint are hazardous products in Canada. WHMIS, the Workplace Hazardous Materials Information System, governs how they are classified, labelled and documented in Canadian workplaces. If you are a contractor, your workers must be trained and the products must have Canadian-compliant labels and safety data sheets.

A US safety data sheet is not automatically a Canadian SDS. The format is similar under the Globally Harmonized System, but the Canadian requirements differ, including the language of the label and the required content. Ask the supplier for a Canadian SDS or have one prepared.

The Canadian Centre for Occupational Health and Safety explains the WHMIS and SDS requirements that apply on arrival and in use: CCOHS: WHMIS/GHS/SDS.

Storage matters. Solvents and oil-based finishes are flammable. In a Canadian winter, freeze-thaw and low temperatures can affect shelf life and product performance. Store them according to the SDS, and do not assume a product shipped in summer will behave the same in a January delivery.

Disposal is the other end. Leftover solvents and lead-containing residues are hazardous waste. Your provincial rules govern disposal, and they may differ from the US rules the supplier knows. Budget for disposal before you buy.

For a homeowner, the practical rule is simple: if the product has a hazard symbol, treat it as a workplace hazard even if you are working on your own house. Ventilate, use the specified PPE, and keep the SDS where you can find it.

Lead paint and asbestos considerations in imported and salvaged materials

Lead paint and asbestos are the two hazards most likely to appear in imported or salvaged restoration materials. Salvaged doors, windows, radiators and trim from US buildings may carry lead paint. Imported older stock can also contain asbestos in insulation, gaskets or textured coatings.

Canada regulates lead in paint and surface coatings, and provincial rules govern renovation work that disturbs lead paint. If you import salvaged material with unknown coatings, assume lead until tested. The lead paint rules article covers what applies when you renovate.

Asbestos is a separate regime. Importing asbestos-containing materials is restricted, and work that disturbs asbestos is regulated provincially. Salvaged US building materials can contain asbestos in unexpected places, including some window glazing compounds and floor tiles. The asbestos inspection rules article explains the Canadian requirements.

Testing is cheap compared with abatement. Before you install salvaged material, have it tested by an accredited laboratory. If it contains lead or asbestos, you need a plan for safe handling and disposal, and possibly a licensed contractor.

Federal statutes affecting imports and heritage materials are indexed on the Justice Laws Website: Justice Laws Website. It is the authoritative place to check the law itself rather than a summary.

Do not sand or strip salvaged painted material indoors without testing. The dust is the hazard, and a shop vac will not contain it.

Energy Efficiency Regulations and product ratings when importing equipment

Energy-using products sold or imported into Canada must meet the Energy Efficiency Regulations. That covers many products a restoration project might use, including some windows, doors, heating equipment and appliances. A product that is legal in the US is not automatically legal here.

The regulations set minimum energy performance standards and labelling requirements. The responsible department is Natural Resources Canada, and its page sets out the rules: Energy Efficiency Regulations - Natural Resources Canada.

For heritage windows, the issue is often a conflict between energy performance and heritage character. A modern high-performance unit may not suit a heritage permit, while a like-for-like wooden sash may not meet current performance expectations for new construction. Heritage projects often follow different paths, so check with your local heritage planner.

If you import heating or ventilation equipment, check the rating and the certification marks. A US rating may not be recognized in Canada. You may need a Canadian certification, which adds cost and time.

Appliances and equipment also need the right voltage and plug configuration. Canada uses the same nominal voltage as the US, but certification requirements differ. An uncertified product can fail an inspection and may void insurance.

Before you buy equipment, confirm three things: it meets the Energy Efficiency Regulations, it carries a recognized certification mark, and it suits your heritage permit. If any of the three is unclear, pause the order.

Documentation a broker will ask for on a heritage-home renovation order

A customs broker will ask for a set of documents for every commercial shipment. Missing one can hold the shipment and add storage cost. The list is predictable, so prepare it before the goods ship.

A broker can classify goods for you, but they need enough information to do it correctly. A vague description invites a wrong code, which invites a reassessment. Give them the technical data sheet if it helps.

If you import regularly, set up an account with a broker and keep a template for the documentation package. It saves time on every order and reduces the chance of a hold.

Provincial sales tax and heritage permits in Ontario and Quebec

Quebec applies the QST on top of the GST, and the two are collected together on imports. Ontario has no separate provincial sales tax; the provincial part sits inside the HST at 13 per cent. British Columbia, Saskatchewan and Manitoba apply a provincial tax that importers generally self-assess.

A contractor registered for GST/HST or QST can usually claim input tax credits. A homeowner cannot. Check the rate for the province where the goods are delivered, not where the supplier sits.

Ontario: work on a property designated under the Ontario Heritage Act usually needs a heritage permit from the municipality. The permit can name the materials, profiles and finishes allowed, so an imported sash or mortar must match those conditions.

Quebec: under the Cultural Heritage Act, altering a classified immovable needs authorization from the Minister of Culture and Communications. A cited immovable needs municipal authorization. Replacement materials are judged against the heritage character of the building.

In both provinces the test is whether the replacement matches the original in appearance and performance. Confirm the permit conditions in writing before you order.

When sourcing from the US is not worth the paperwork

US sourcing pays off when the product is unavailable in Canada and the paperwork is routine. It does not pay off when the savings are small and the compliance burden is large.

Small orders are the clearest case. A single can of specialty finish or a few window parts can cost more in brokerage and freight than the goods are worth. Buy those from a Canadian supplier, even at a higher unit price.

Hazardous goods are the second case. Solvents, lead-containing products and other dangerous goods add declarations, carrier restrictions and disposal costs.

Salvaged heavy materials are the third. Freight on a salvaged door, mantel or set of radiators from the US can exceed the purchase price, and the material may not suit Canadian conditions. Local salvage yards and demolition sales are usually better value.

Equipment that must be certified is the fourth. If the product needs a Canadian certification or does not meet the Energy Efficiency Regulations, the cost of compliance can erase the saving.

Finally, consider the risk of a failed shipment. If the goods are held, returned or refused, you carry the cost and the delay. On a heritage-home renovation with a tight schedule, that risk is often the deciding factor.

The rule of thumb: import what you cannot get here, and buy what you can. The paperwork should be proportional to the value and the necessity of the goods.

Common questions