{"id":6228,"date":"2026-06-29T19:19:41","date_gmt":"2026-06-29T23:19:41","guid":{"rendered":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/?p=6228"},"modified":"2026-06-30T19:26:46","modified_gmt":"2026-06-30T23:26:46","slug":"ddp-shipping-to-canada","status":"publish","type":"post","link":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/ddp-shipping-to-canada\/","title":{"rendered":"DDP Shipping into Canada as a Non-Resident Importer"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">For U.S. e-commerce brands selling to Canadian customers, DDP shipping to Canada looks simple until the first parcel triggers a surprise duty bill at the door and the buyer refuses delivery. Nothing erodes a cross-border checkout faster than an unexpected charge after purchase.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That is why a growing number of brands move to <a href=\"https:\/\/www.investopedia.com\/terms\/d\/delivery-duty-paid.asp\">DDP (Delivered Duty Paid)<\/a>: the customer pays one all-in price at checkout, and you handle the import behind the scenes. But two details that most DDP guides skip can quietly cost you. Set up the wrong way, a DDP program can forfeit thousands of dollars in recoverable GST every year and, since January 1, 2026, it can also leave you carrying customs liability you assumed someone else had taken on.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This guide explains how DDP shipping to Canada works, why it usually requires you to become a Non-Resident Importer (NRI), how the landed cost is actually calculated, and how to avoid the hidden GST and liability traps.<\/span><\/p>\n<p><b>Note for UK and EU sellers: <\/b><span style=\"font-weight: 400;\">two advantages below CUSMA duty relief and the higher courier de minimis thresholds \u2014 apply only to goods shipped from the U.S. or Mexico. If you fulfil Canadian orders directly from Europe, plan for full duty and tax, and read the records-keeping note in the requirements section carefully.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">DDP Shipping Makes the Seller Responsible for Canadian Duties and Taxes<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under Incoterms 2020, Delivered Duty Paid (DDP) places the greatest responsibility on the seller. The seller arranges transport, clears customs, and pays all import duties and GST before the goods reach the buyer. The Canadian customer receives the product with nothing left to pay at the door.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many brands hear \u201cDDP\u201d from a courier or freight forwarder without fully understanding what it commits them to on the customs and tax side. Under DDP, the seller is responsible for transportation, customs clearance, duties and tariffs, import GST, and final delivery to the customer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incoterms are published by the <\/span><a href=\"https:\/\/iccwbo.org\/business-solutions\/incoterms-rules\/incoterms-2020\/\"><span style=\"font-weight: 400;\">International Chamber of Commerce in its Incoterms 2020 rules<\/span><\/a><span style=\"font-weight: 400;\">, which define exactly where the seller\u2019s responsibility ends. For e-commerce, DDP creates a checkout that feels almost domestic, one price, no paperwork for the buyer.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Delivered Duty Paid in Plain Terms<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Delivered Duty Paid (DDP) means the seller is responsible for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transportation costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs clearance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duties and tariffs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import GST<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery to the customer<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The buyer receives the product without having to deal with customs charges or paperwork.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For e-commerce brands, DDP creates a checkout experience that feels much closer to a domestic transaction.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">DDP Shipping Requires the Seller to Become the Importer of Record in Canada<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you pay the duties and GST yourself, you are acting as the importer. In practice, that means registering as a Non-Resident Importer (NRI) and serving as the Importer of Record (IOR): a foreign company that imports under its own name without maintaining a physical presence in Canada.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are selling into Canada and paying the duties and taxes yourself, you are effectively acting as the importer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In many cases, that means <\/span><a href=\"https:\/\/clearit.ca\/canadian-customs-broker-blog\/become-an-nri-in-canada\/\"><span style=\"font-weight: 400;\">becoming a Non-Resident Importer (NRI) <\/span><\/a><span style=\"font-weight: 400;\">and serving as the <\/span><a href=\"https:\/\/clearit.ca\/canadian-customs-broker-blog\/importer-of-record-everything-you-need-to-know\/\"><span style=\"font-weight: 400;\">Importer of Record (IOR)<\/span><\/a><span style=\"font-weight: 400;\"> for your shipments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An NRI is a foreign company that imports goods into Canada under its own name without maintaining a physical Canadian presence.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This structure gives you greater control over:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs compliance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax recovery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customer experience<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Landed cost management<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Why DDP Wins the Canadian Customer<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Canadian consumers are increasingly accustomed to transparent pricing. When duties appear after checkout, many customers abandon their purchase or refuse delivery.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is one of the main reasons DDP continues to gain popularity among international e-commerce brands.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under non-DDP shipping models, customers may be required to pay:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import GST<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provincial taxes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs duties<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carrier clearance fees<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These costs often come as a surprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The result can include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cart abandonment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Negative reviews<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Refused shipments<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chargebacks<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">DDP removes this uncertainty by incorporating import costs into the purchase price.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">DDP Removes Surprise Border Charges for Canadian Buyers<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Canadian shoppers increasingly expect transparent, all-in pricing. When import GST, provincial tax, or carrier clearance fees appear after checkout, many buyers abandon the cart or refuse the shipment. DDP folds those costs into the purchase price, removing the surprise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under non-DDP models, the customer can be billed at the door for import GST, provincial taxes, customs duties, and carrier clearance fees \u2014 charges that often arrive as an unwelcome surprise. The result is cart abandonment, negative reviews, refused shipments, and chargebacks. DDP removes that uncertainty by building the import cost into one final price.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">DDP, DAP, and DDU Compared for Shipments to Canada<\/span><\/h2>\n<p><b>Quick answer: <\/b><span style=\"font-weight: 400;\">DDP makes the seller the importer of record and the payer of duty and GST. DAP delivers the goods but leaves clearance and import charges to the buyer. DDU is an older term, now retired from Incoterms, that behaves like DAP.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Factor<\/b><\/td>\n<td><b>DDP<\/b><\/td>\n<td><b>DAP<\/b><\/td>\n<td><b>DDU (retired)<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Who clears customs<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Seller (as IOR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Who pays duty &amp; GST<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Seller<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Customer experience<\/b><\/td>\n<td><span style=\"font-weight: 400;\">One price, no surprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Possible delay or charge<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Surprise bill at door<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Cart-abandonment risk<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Lowest<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Highest<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Seller must be an NRI<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Usually yes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>GST recoverable by seller<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Yes, if seller is IOR and GST\/HST-registered<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\/A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\/A<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Best for<\/b><\/td>\n<td><span style=\"font-weight: 400;\">DTC brands wanting a domestic-like experience<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Shared responsibility<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lowest seller effort<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">A note on terminology: DDU (Delivered Duty Unpaid) was removed from the Incoterms rules in 2010 and replaced by DAP. Many carriers still say \u201cDDU\u201d out of habit, but for a compliant program you should be working in DDP or DAP terms.<\/span><\/i><\/p>\n<h2><span style=\"font-weight: 400;\">Compliant DDP Shipping to Canada Requires a BN9, CARM Registration, and Financial Security<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A compliant DDP program is more than a forwarder quote. You generally need a Canadian Business Number (BN9) with an RM import-export account, an approved records agreement (BSF900), a CARM account with your own financial security, and a licensed customs broker delegated to act for you.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many businesses assume they can simply ask a forwarder for a DDP quote and move on.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, compliant DDP shipping requires a proper import structure.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">A BN9 and RM Import-Export Account from the CRA<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before acting as an importer, you generally need a Canadian Business Number (BN9) and an RM import-export account issued by the Canada Revenue Agency (CRA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These identifiers allow your company to interact with Canadian customs and tax systems.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">CARM Registration and Your Own Financial Security<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The CBSA Assessment and Revenue Management (CARM) system is now the primary platform for commercial importing into Canada.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Importers are expected to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Register in CARM<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage their import accounts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit Commercial Accounting Declarations (CADs)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain financial security<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Importers using Release Before Payment (RPP) generally need their own surety bond or cash security.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is one reason many businesses begin by researching and <\/span><a href=\"https:\/\/clearit.ca\/canadian-customs-broker-blog\/becoming-canadian-non-resident-importer\/\"><span style=\"font-weight: 400;\">registering as a Non-Resident Importer under CARM<\/span><\/a><span style=\"font-weight: 400;\"> before launching a DDP program.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">A Canadian Customs Broker and Digital Delegation<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Most foreign businesses choose to work with a licensed customs broker.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A broker can help manage:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs classification<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Duty calculations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import filings<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CARM delegation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compliance requirements<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The goal is not simply getting goods across the border, but doing so correctly and efficiently.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Forwarder-Controlled DDP Blocks the Seller\u2019s GST Recovery<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Most discussions about DDP focus on customer experience.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The more important issue for many businesses is GST recovery.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is where many foreign sellers unknowingly lose money.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Why You Can&#8217;t Claim the GST Back Under a Forwarder&#8217;s DDP<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Consider this example:<\/span><\/p>\n<p><b>The GST Recovery Trap<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A non-resident business imports approximately CAD $400,000 worth of products into Canada annually.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Import GST at 5% becomes one of the largest tax amounts paid throughout the year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the business is the registered importer of record, the GST is generally recoverable as an Input Tax Credit (ITC), subject to applicable tax rules.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under many forwarder-controlled DDP programs, the forwarder acts as the importer of record.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The GST is paid through the forwarder&#8217;s CARM account and incorporated into the shipping price.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Because the import documentation is not issued in your company&#8217;s name, you generally cannot claim the GST recovery yourself.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Over time, that can represent a high and recurring cost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many businesses discover this issue only after reviewing their import structure with a customs or tax professional.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">How Becoming Your Own Importer of Record Fixes It<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When you operate as the importer of record:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The import documentation is in your name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GST is properly recorded against your account<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recovery opportunities become available<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs compliance improves<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For growing brands, this is often one of the strongest arguments for establishing a compliant NRI structure rather than relying entirely on a third-party DDP program.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">The January 2026 Importer of Record Rules Raise the Stakes of Forwarder DDP<\/span><\/h2>\n<p><b>Quick answer: <\/b><span style=\"font-weight: 400;\">As of January 1, 2026, amendments to the Customs Act make the named importer of record jointly and severally liable with the owner and importer for duties and taxes including amounts reassessed years later. Forwarders and brokers who once absorbed that exposure for you no longer shield you from it.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Until recently, a forwarder or broker acting as importer of record largely insulated the foreign seller from customs liability. That changed when amendments to subsection 17(3) of the Customs Act came into force. Under the CBSA\u2019s <\/span><a href=\"https:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d17\/d17-2-5-eng.html\"><span style=\"font-weight: 400;\">importer-of-record duty-liability policy (Memorandum D17-2-5)<\/span><\/a><span style=\"font-weight: 400;\">, the importer of record is now the primary contact for verifications and shares direct liability for duties and taxes with the owner and importer of the goods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a DDP seller, this reframes the forwarder-as-IOR arrangement. You remain the owner of the goods, so you still share liability and the broker is now exposed too, which is part of why aggressively cheap DDP quotes have become riskier this year. Because CBSA can reassess entries for up to four years after importation, exposure created today can surface long after the sale is complete. Owning a clean, compliant import structure is now a liability-management decision, not just a tax one.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Underpriced DDP Quotes Create Multi-Year CBSA Reassessment Liability<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all DDP quotes are created equally.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If one quote is dramatically cheaper than every other option, it is worth asking why.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Under-Declaration, HS Manipulation, and CBSA Reassessment<\/span><\/h3>\n<p><b>Why a Cheap DDP Quote Can Become a Four-Year Liability<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sometimes unusually low DDP pricing is driven by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Under-declared invoice values<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aggressive HS classifications<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect origin declarations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improper customs treatment<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">CBSA can reassess entries for years after importation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As the owner of the goods and seller of record, you may still face the consequences of those customs issues even if another party handled the filing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A compliant import structure provides transparency and documentation that can withstand future review.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is where working with <\/span><b>our customs clearance and brokerage service<\/b><span style=\"font-weight: 400;\"> becomes a risk-management decision rather than simply a logistics expense.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">How to Set Up Compliant DDP Shipping into Canada<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Once you understand the requirements, building a compliant DDP program becomes much easier.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Step 1: Register Your BN9 and RM Account<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Establish your Canadian import registration through the CRA.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Step 2: Complete CARM Registration and Post Security<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Create your CARM account and arrange the required financial security if applicable.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Step 3: File BSF900 and Delegate to Your Broker<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">BSF900 allows qualifying non-resident businesses to maintain records outside Canada while remaining compliant with CBSA requirements.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Step 4: Build Duties and GST Into Your Checkout Price<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Calculate landed costs accurately and incorporate them into your pricing strategy so customers see a single final price.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Frequently Asked Questions<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">What is the difference between DDP and DAP for Canada?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Under DDP, the seller pays duty, GST, and clearance costs and acts as importer of record. Under DAP (Delivered at Place), the seller delivers the goods but the buyer is responsible for customs clearance and import charges.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Can I ship DDP to Canada without becoming an NRI?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some forwarders offer DDP without it, but sellers who want control, compliance, and GST recovery typically operate as Non-Resident Importers and serve as their own importer of record.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Can I recover the GST I pay when shipping DDP to Canada?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Potentially. Recovery generally requires that you are the importer of record on the entry and that you hold a GST\/HST registration, allowing the 5% import GST to be claimed as an input tax credit. Confirm your eligibility with a Canadian tax adviser.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Does the de minimis threshold remove duty on my DDP parcels?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Only for small parcels shipped by courier from the U.S. or Mexico: orders up to CAD $40 are free of duty and tax, and orders from CAD $40.01 to $150 are duty-free but still attract GST. Bulk commercial imports do not benefit and pay full duty and GST.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Do the January 2026 importer of record rules affect DDP sellers?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Since January 1, 2026, the named importer of record shares liability for duties and taxes with the owner and importer of the goods, including on reassessments. A forwarder acting as IOR no longer removes your exposure as owner of the goods.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Does Amazon act as the importer of record under DDP?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not automatically. Amazon\u2019s fulfilment services do not necessarily make Amazon the importer of record; that depends on the specific shipping arrangement.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Do I need a Canadian bank account to ship DDP?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not necessarily. Many Non-Resident Importers operate without one, though banking arrangements vary by business structure and payment preferences.<\/span><\/p>\n<p><b>Disclaimer<\/b><\/p>\n<p><i><span style=\"font-weight: 400;\">This article is provided for informational purposes only and is not customs, tax, or legal advice. Import requirements, GST recovery eligibility, CARM obligations, and importer-of-record liability vary by business structure and shipment profile, and regulations change over time. Consult a licensed customs broker and a qualified tax adviser before implementing a DDP shipping program. Regulatory details current as of June 2026.<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>For U.S. e-commerce brands selling to Canadian customers, DDP shipping to Canada looks simple until the first parcel triggers a surprise duty bill at the door and the buyer refuses delivery. Nothing erodes a cross-border checkout faster than an unexpected charge after purchase. That is why a growing number of brands move to DDP (Delivered [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":6229,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[838],"tags":[],"_links":{"self":[{"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/posts\/6228"}],"collection":[{"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/comments?post=6228"}],"version-history":[{"count":1,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/posts\/6228\/revisions"}],"predecessor-version":[{"id":6230,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/posts\/6228\/revisions\/6230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/media\/6229"}],"wp:attachment":[{"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/media?parent=6228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/categories?post=6228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clearit.ca\/canadian-customs-broker-blog\/wp-json\/wp\/v2\/tags?post=6228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}