International destination listing

An import permit is required for many goods. Before posting any item, senders should confirm that the addressee has any necessary permit. Senders should determine import restrictions from the country's authorities before posting:

• alcoholic beverages
• apiculture products
• batteries
• computer software
• bones and bone products
• bristles, wool, hair, feathers
• cloth and clothing, used
• drugs
• embryos, ova
• egg products; whole eggs, hatching eggs
• fish products
• foodstuffs
• frogs legs and snails
• gelatin
• hay and straw
• hides and skins
• horns, horn products, hooves and hoof products
• honey
• hunting trophies
• lard and rendered fats
• live animals
• magnetised materials
• manure
• milk and milk products
• meat and meat products
• medicines
• nail polish
• perfume and aftershave
• perishable items
• processed pet food
• plants and cuttings
• semen
• raw materials for the manufacture of pet food
• raw materials, blood and blood products for pharmaceutical use
• rabbit and game meat
• tapes: computer and video
• waste based plants, wood varnisheds and enamels.

Prohibited Items

In addition to items considered non-mailable matter, the following are prohibited:

• abortion-inducing items
• aerosols
• ammunition
• animal products and skins
• airline tickets, blank
• antiques
• asbestos
• contraceptives
• controlled drugs and narcotics
• corrosive substances
• counterfeit currency, bank notes and stamps
• dry ice
• explosives
• flammable liquids and solids
• furs
• ice
• infectious substances
• gambling devices
• gases
• ivory
• knives, spring or switch-blade
• lighters and matches
• military equipment
• obscene material
• oxidizing materials and organic peroxides
• pesticides
• poisonous substances
• precious metals and stones
• radioactive materials
• solvent based paints, wood varnishes and enamels
• waste.

Documentation Required

Information regarding Customs can be found in "Customs Requirements" of the Canada Postal Guide.

Value Added Tax (VAT)

The Import One-Stop-Shop (IOSS) is a program that allows the seller to collect the Value Added Tax (VAT) at the time of purchase, rather than have VAT collected by the recipient at the time of delivery. Under the IOSS program, VAT is remitted monthly by the seller directly to the European Union (EU) tax authority using an online portal. The IOSS can only be used for shipments with a value of less than €150. For shipments over €150, there are no changes to the collection of VAT, duties or other applicable fees on imported goods. The IOSS program also cannot be used for goods subject to excise duties (such as tobacco or alcohol) or gifts. More information on the program can be found here.

In order to register for an IOSS number, a business must have an address in one of the EU member states or hire an IOSS intermediary. If you sell through an online shipping platform or marketplace, you can contact them to see if they are registered for the IOSS program and have their own IOSS number.

If using the IOSS program, the IOSS number must be included when creating the electronic shipping label, entered in the “Tax ID” field (sender.identification.reference). This will allow for the number to be sent electronically. If the number is not present in the electronic data, VAT may be collected from the recipient at the time of delivery. The following Canada Post shipping systems can be used to capture and transmit the IOSS number:

• EST Desktop 2.0
• SnapShip
• Shipping Manager

The IOSS number cannot be transmitted electronically when using a retail location. IOSS numbers start with IM, followed by 10 numeric digits (ex: IM0123456789). When using the IOSS program, a minimum 6-digit Harmonized System (HS) code is required. To find the right HS code, visit the Canada Post HS Lookup tool.