Buying a Used Printing Press from the US: CBSA Duties and GST/HST

What to take away

Why a used US press needs a customs plan

A used press is often cheaper in the United States than in Canada, and the choice of machines is wider. Halifax, Winnipeg and Saskatoon buyers who cannot find a local machine, as described in the used press market guide for those cities, often look south. The press is heavy, so freight is the largest cost, but the border steps decide whether the goods are released on time and whether you pay the right amount.

The Canada Border Services Agency (CBSA) sets out the sequence for commercial imports: confirm the goods can legally enter, find the tariff classification and value for duty, register in the CBSA Assessment and Revenue Management system (CARM), choose the shipping method and port of entry, declare the goods and pay, and correct any errors afterwards. A studio buying a press for its own use is still importing goods for business, so the same sequence applies even to a one-off purchase. If you use a licensed customs broker, the broker handles the declaration, but you remain responsible for the information on it.

Tariff classification and duty

Classification starts with the Harmonized System, which the Canadian Customs Tariff follows. Heading 84.43 covers printing machinery used for printing by means of plates, cylinders and other printing components, together with other printers, copying machines and facsimile machines, and parts and accessories.

In the Customs Tariff schedule revised on September 1, 2026, the offset, letterpress, flexographic, gravure and "other" printing machinery subheadings under 84.43 each show a most-favoured-nation duty rate of Free. Parts and accessories of that machinery also show Free. For a studio that means the customs duty line on a press classified in this heading is likely to be zero.

Two cautions apply. First, the tariff item depends on what the machine is and how it works, not on what the seller calls it. A mixed lot with plates, rollers or tooling can include parts that classify differently. Second, the CBSA publishes a guide to tariff classification and accepts requests for rulings on tariff classification, valuation, origin and marking, so a doubtful machine can be checked before you buy.

Check the US surtax list

Canada introduced a surtax on certain goods from the United States effective September 8, 2026. CBSA Customs Notice 26-23 explains that the surtax is 15%, 25% or 50% of the value for duty, depending on the goods, and that the Schedules to the United States Surtax Order (2026) list the goods and rates. It applies to goods that originate in the United States, meaning goods eligible to be marked as goods of the United States, and it applies to commercial and casual imports, even when the goods are shipped to Canada from another country. The notice adds that the surtax is in addition to any other duties owing and that it can apply even to shipments below the de minimis thresholds.

The chapter 84 section of the Department of Finance list of products (last updated August 26, 2026) shows items such as cranes, forklifts, household appliances, hand tools and moulds, and did not show heading 8443 when this article was prepared. That is a reason to check, not a clearance. The list can be amended, and a press that is classified outside heading 84.43 could be treated differently. Confirm the tariff item and the surtax schedules on the day you buy, and ask the seller where the machine was made. A press built in Germany and sold by a US dealer is not necessarily a US-origin good.

Value for duty and what to keep

The value for duty is usually the transaction value, meaning the price paid or payable for goods sold for export to Canada, with adjustments. The CBSA says price paid or payable includes all payments made directly or indirectly to or for the vendor's benefit, even if not on the invoice. Transportation costs to the place of direct shipment to Canada, plus insurance, are added if they are not already in the price. Brokerage commissions are added, while post-importation costs such as erection, maintenance and technical assistance can be deducted if they are separately identified. Estimated amounts cannot be deducted.

This matters for used machinery because the sale is often informal. A press bought through a classified ad, with a cash deposit, a separate price for rollers and a rigging fee paid to the seller's contractor, can easily produce an invoice that does not show the full price. Ask for a written bill of sale that covers everything the buyer pays for the machine, and keep proof of payment. The CBSA's valuation handbook also lists a memorandum on used goods, so use that reference if the price is unusual.

The CBSA's method does not apply to goods that are consigned, leased, bartered, traded in or received free of charge, which is worth knowing if a retiring printmaker offers to give away a press. Such goods are valued under another method, so involve your broker.

How GST is calculated at the border

GST is charged on the value for tax. In the CBSA's worked examples, the value for tax is the value for duty plus the surtax payable plus any customs duty, and GST at 5% is then applied to that total. The notice also says GST is calculated on the value for tax even when customs duties are remitted. Taking the notice's arithmetic as a model for a press with a value for duty of CAD $4,000 and a duty rate of Free, the GST would be 5% of $4,000, which is $200. With a 25% surtax the value for tax would rise to $5,000 and the GST to $250, on top of $1,000 in surtax. These figures illustrate the method and are not a quote.

A business that is registered for GST/HST and uses the press in its commercial activities may be eligible to claim input tax credits for GST paid on taxable purchases. A studio below the small supplier threshold, which is $30,000 of taxable sales over four calendar quarters, may not be registered and may not claim anything. Your accountant should decide whether registration is worth it; the guide to selling prints into Canada explains how the same GST rules apply when you sell.

A buying checklist

For studios financing a purchase, the Canada Council grants guide covers funding that may help with equipment and rent.

Official sources