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The short answer
Customs duty on Ankara fabric or clothing imported into Canada depends on the goods' tariff classification (fabric and finished garments are classified differently) and on the tariff treatment for the country where they were made, which is not always Nigeria; GST of 5% is also charged on imports, and a GST/HST-registered business can usually recover it as an input tax credit (CRA, October 2026). Look up the tariff item before you price your stock, rather than guessing a rate.
Three things decide what you pay
When a bale of Ankara or a shipment of finished agbada and boubou arrives in Canada, the Canada Border Services Agency (CBSA) assesses duties and taxes. What you pay comes down to three questions:
- What is it? The tariff classification. Fabric by the yard, a sewn dress, a knitted top and a cap are all classified differently in the Customs Tariff, using the Harmonized System (HS) codes common to most countries.
- Where was it made? The country of origin decides which tariff treatment, and so which rate, applies.
- What is it worth? The value for duty, based on what you paid, which the duty rate is applied to.
Then GST is added. GST is 5% across Canada according to the CRA's rates table (rates effective 1 April 2025); the provincial part of HST, or PST, may also matter depending on where you sell, which is a separate question from the import itself.
Classification: fabric versus clothing
Ankara is usually a woven cotton wax print. Imported as fabric, it is classified as a textile. Once sewn into a garment, it becomes clothing, which sits in a different part of the tariff, split further by whether the garment is knitted or woven, who it is for, and what it is. A mixed shipment of fabric, made-up dresses, bags and headwraps may need several tariff items.
The CBSA publishes the Customs Tariff, which the CFIA's importing guide also links. Your customs broker, if you use one, will classify the goods, but you are responsible for the declaration, so ask how each line was classified. Before a large order, agree the classification with your broker in writing. See do you need a customs broker to import from Nigeria.
Origin: where the cloth was made
Much of the wax print sold in Nigerian markets is not made in Nigeria. A bale bought in Balogun or Kantin Kwari may have been printed elsewhere. The tariff treatment depends on where the goods originate, not where you bought them, and a claim to a preferential rate may need proof of origin. Ask your supplier where the fabric was printed, and keep that in writing. Tailored garments sewn in Nigeria from imported fabric raise a further question about whether sewing in Nigeria makes them Nigerian origin under the relevant rules; ask your broker before you claim any preference. For the preferential treatments that may apply to goods from Nigeria, see Canada's General Preferential Tariff and Nigerian goods.
GST and getting it back
The CRA's input tax credit page (modified 14 October 2026) confirms that GST on the importation of goods for use in commercial activities can be claimed as an input tax credit, if you are a GST/HST registrant in the period the GST became payable, hold documents showing the GST, and claim within the time limit. Duty itself is not recoverable that way; it is a cost of the goods. See claiming GST paid at the border.
Worked example
Example only, with an invented duty rate of 10% chosen for easy arithmetic; your real rate comes from the tariff item and origin. Ngozi imports Ankara dresses with a value for duty of C$4,000.
| Line | Amount | Recoverable? |
|---|---|---|
| Value for duty | C$4,000 | No, it is the cost of goods |
| Duty at the example rate of 10% | C$400 | No |
| GST, as assessed on the CBSA document | Shown on the CBSA statement | Yes, as an ITC if registered |
| Broker's fee | Per broker invoice | No; GST on the fee is an ITC |
Check: 4,000 × 0.10 = 400. The landed cost before GST is C$4,400 plus freight and brokerage. Price your dresses on the landed cost, not on the Lagos invoice.
Before goods arrive
- Get a business number with an import-export (RM) account and register with CARM; the CBSA says you need both before importing commercially. See CARM registration.
- Ask the supplier for a commercial invoice describing each item precisely: fibre, knitted or woven, garment type, quantity, unit price.
- Find out where the fabric was made, and get proof if you will claim a preference.
- Check textile labelling rules before sale; see textile labelling rules.
Where Pryme fits
Pay your Lagos tailor or fabric supplier from a Pryme Business Account in naira or US dollars, with the rate and fee shown before you approve. A dated payment record and invoice give your broker the evidence of the price paid that the value for duty starts from.
Questions people ask
What is the import duty on Ankara fabric in Canada?
It depends on the tariff item and the tariff treatment for the country of origin. Look up the item in the CBSA's Customs Tariff or ask your broker; there is no single rate for all Ankara goods.
Is clothing from Nigeria duty-free in Canada?
Not automatically. Duty depends on classification and origin, and a preference claim may need proof of origin.
Do I pay GST on fabric I import?
Yes, GST applies on imports. A GST/HST-registered business using the goods commercially can usually claim it back as an input tax credit.
Does it matter that my Ankara was made in China but bought in Lagos?
Yes. Tariff treatment depends on where goods originate, not where you bought them.
Sources
- CRA: Input tax credits, GST/HST (modified 14 Oct 2026) · accessed Oct 2026
- CRA: GST/HST calculator and rates (rates effective 1 Apr 2025) · accessed Oct 2026
- CBSA: CBSA Assessment and Revenue Management (CARM) · accessed Oct 2026
- CFIA: Importing food, a step-by-step guide (modified 17 Sep 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.