04 March 2026 Canada Border Services Agency adjusts certain fees for inflation and GST/HST - On 24 February 2026, the Canada Border Services Agency (CBSA) announced in Customs Notice 26-04 that certain CBSA-administered fees will be adjusted for inflation under the Service Fees Act, with all changes taking effect on 1 April 2026.
- Fees that have not been increased since 1 April 2019 will increase by 25.3% to reflect compounded inflation, affecting customs broker licensing and examinations, customs special services charges (including courier low-value shipments) and warehousing, as well as storage charges.
- The CBSA will continue to apply annual inflationary adjustments going forward.
- From 1 April 2026, goods-and-services tax/harmonized sales tax will apply to certain CBSA cost-recovery service fees for the clearance of travelers outside regular hours or at non-designated locations while services provided during regular hours at designated points of entry remain unaffected.
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On 24 February 2026, the Canada Border Services Agency (CBSA) published Customs Notice 26-04, Changes to Certain Fees to Reflect Inflation and Taxes, announcing that certain fees it administers will be adjusted for inflation under the Service Fees Act. As well, goods-and-services tax/harmonized sales tax (GST/HST) will apply to service fees administered through cost-recovery agreements for the clearance of travelers. Both measures will take effect on 1 April 2026. Certain fees adjusted for inflation Since 1 April 2019, the CBSA has not adjusted certain fees annually for inflation. Effective 1 April 2026, fees that have not been adjusted will increase to reflect compounded inflation. This will result in a 25.3% increase over current fees, as reflected in the following table. Fee group | Fee name | Current amount (CA$) | New amount as of 1 April 2026 (CA$) | Customs broker fees | Customs broker license issuance | 600.00 | 751.65 | Customs broker license renewal | 600.00 | 751.65 | Processing an application to write the customs broker professional examination | 200.00 | 250.55 | Customs special-services charges (includes Courier Low-Value Shipment Program) | Special service performed by an officer in respect of imported goods or goods destined for export — first two hours or portion thereof | 54.00 | 67.65 | Each additional hour or portion thereof | 27.00 | 33.82 | King's and frontier warehouse storage charges1 | Daily fee for storage of commercial goods left at a customs office or deposited in a place of safe-keeping — any automobile, truck or other vehicle and any self-propelled machinery2 | 10.00 | 12.53 | Storage of commercial goods left at a customs office or deposited in a place of safe-keeping — any shipment of goods other than the goods described in Schedule Item 1 — per 50 kg per day | 0.45 | 0.56 | Minimum daily charge for storage of commercial goods other than the goods described in Schedule Item 1 | 5.00 | 6.26 |
The CBSA will continue to adjust these fees annually for inflation. Notably, the Governor in Council has granted remission for outstanding debts resulting from the non-collection of inflation-based adjustments to fees charged by the CBSA between 1 April 2019 and 31 March 2026 under the Financial Administration Act.3 GST/HST — Certain service fees The CBSA has cost-recovery agreements with various clients, such as airport authorities, airlines and cruise ships, to provide border services (i.e., the clearance of travelers arriving in Canada) when the service is either: - Performed outside a CBSA site's authorized hours of service
- Delivered at a non-designated location that does not offer CBSA services
- Excluded from the regular services offered at a CBSA site, including when passenger volumes at an airport of entry (AOE) exceed the AOE designation
GST/HST will apply to service fees for the clearance of travelers effective 1 April 2026. It remains that fees do not apply to border services for the clearance of travelers arriving in Canada during regular business hours at designated points of entry. | * * * * * * * * * * |
Endnotes1 Storage charges apply to commercial goods held in a CBSA office or a highway frontier examining warehouse, beginning on the fourth business day after the goods were left in the CBSA office or warehouse. Charges also apply to commercial goods stored in a King's warehouse, beginning on the day they enter the warehouse. Certain exemptions may apply. See Customs Memorandum D4-1-5, Storage of Goods. 2 Storage of Goods Regulations, SOR/86-991, ss. 4, 6, Schedule. 3 SI/2025-131 — Adjustment of Certain Fees Paid or Payable Under the Special Services (Customs) Regulations for the 2019—2020 to 2025—2026 Fiscal Years Remission Order; SI/2025-132 — Adjustment of Charges Paid or Payable Under the Storage of Goods Regulations for the 2019—2020 to 2025—2026 Fiscal Years Remission Order; SI/2025-133 — Adjustment of Fees Paid or Payable Under the Customs Brokers Licensing Regulations for the 2019—2020 to 2025—2026 Fiscal Years Remission Order. | | * * * * * * * * * * | | Contact Information | For additional information concerning this Alert, please contact: Ernst & Young LLP (Canada), Global Trade EY Law LLP (Canada) | | Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor |
Document ID: 2026-0559 |
