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The short answer
If your business is registered for GST/HST and imports goods from Nigeria for its commercial activities, the GST paid or payable on the importation can be claimed as an input tax credit on your GST/HST return (CRA, October 2026). You need to be a registrant in the period the GST became payable, hold documents showing the GST before you claim, and claim within the time limit, which for most businesses is about four years.
Why GST is charged at the border
When commercial goods arrive in Canada, the Canada Border Services Agency (CBSA) assesses duties and taxes on them, through its CARM system for commercial imports. GST, at 5%, is one of those taxes. Whether you clear a pallet of Aba leather goods through a customs broker or receive a courier parcel of shea butter, the GST is collected before or at release. For a registered business that uses the goods in its taxable sales, that GST is not a final cost: it can usually be recovered.
Before importing commercially, the CBSA says you need a business number and an import-export (RM) program account. The CRA lists RM as the import/export account on a business number. If you are setting up for the first time, see registering for CBSA CARM as a small importer.
The conditions for claiming
The CRA's input tax credit page (modified October 2026) sets these conditions:
- You are a GST/HST registrant during the reporting period in which the GST was paid or became payable.
- The goods were acquired, imported or brought into a participating province for use in your commercial activities.
- The GST was paid or payable.
- You hold sufficient documentation before you claim.
- You claim within the time limit.
For most registrants the time limit is the due date of the return for the last reporting period ending within four years after the period in which the ITC first became available. Listed financial institutions, and businesses whose threshold amount exceeds $6 million (other than charities and those meeting a 90% taxable supply test), have two years. If you are not registered when the GST is paid, you cannot claim it in that period, which is one reason importers often register before the $30,000 small supplier line; see when a new Canadian business must register for GST/HST.
Documents to keep
The ITC page confirms that GST on the importation of property can support an ITC, but it does not list the import documents themselves. In practice keep the records that show the GST amount assessed on your goods and that you, the importer, bore it:
- The CBSA accounting record or statement for the shipment showing the GST assessed.
- Your customs broker's invoice, if a broker paid the duties and taxes and recharged you, showing GST as a separate disbursement.
- For courier shipments, the courier's customs invoice showing GST separately; ask for the import documents if the invoice lumps charges together.
- The Nigerian supplier's commercial invoice and your proof of payment.
- Evidence linking the shipment to your business: purchase order, packing list, delivery note.
The CRA requires records to be kept in English or French and for six years from the end of the tax year they relate to. A broker's statement in your own name and business number is far easier to defend than a parcel addressed to a relative. Your accountant can confirm which CBSA document best supports the claim in your case.
Worked example
Example only. A Halifax retailer registered for GST/HST imports Ankara fabric from Lagos. The broker's invoice shows duties and taxes paid on its behalf, including GST of C$412.00, plus a brokerage fee of C$95.00 with GST of C$4.75 on the fee.
| Line | Amount | Claimable as ITC? |
|---|---|---|
| GST assessed by CBSA on the goods | C$412.00 | Yes, if conditions met |
| Customs duty | shown on the CBSA document | No, duty is a cost of the goods |
| Brokerage fee | C$95.00 | No, it is the fee itself |
| GST charged by the broker on its fee | C$4.75 | Yes, as an ordinary purchase |
| Total ITC | C$416.75 |
Check: 412.00 + 4.75 = 416.75. The ITC is claimed on line 106 of the GST/HST return for the period in which the GST was paid or payable.
Timing the claim
Claim the ITC in the reporting period in which the GST was paid or became payable, once you hold the documents, rather than waiting for the goods to sell. If the CBSA statement arrives after you have filed, you can still claim in a later return within the time limit. Monthly or quarterly filers who import often should reconcile the GST on CBSA and broker statements against the ITC claimed each period, so nothing is claimed twice or missed.
Mistakes that block the claim
- Wrong importer. Goods shipped to a personal name, or imported by a friend, leave the GST in someone else's name.
- Personal use mixed in. Goods brought in partly for family use are not wholly for commercial activities.
- Claiming duty as GST. Customs duty is not recoverable as an ITC.
- Missing the deadline. Old shipments can drop outside the four-year window.
Where Pryme fits
Paying the Lagos supplier from a Pryme Business Account gives you a payment record in the supplier's currency to sit beside the CBSA documents. The Finance agent can match broker statements to shipments and prepare a list of GST paid for your return; a person reviews it before anything is filed. For broker choice, see whether you need a customs broker to import from Nigeria.
Questions people ask
Can I get back the GST I paid at customs?
Yes, if you are a GST/HST registrant, imported the goods for your commercial activities, hold documents showing the GST and claim within the time limit. It is claimed as an input tax credit.
Can I claim import GST if I am not registered?
No. The CRA requires you to be a registrant in the period the GST was paid or became payable.
Is customs duty refundable like GST?
No. Duty is part of the cost of the goods; only the GST (and GST charged on services such as brokerage) is claimable as an ITC.
How long do I have to claim GST paid on imports?
For most registrants, until the due date of the return for the last period ending within four years after the period the credit first became available. Some large businesses have two years.
Sources
- CRA: Input tax credits, GST/HST (modified 14 Oct 2026) · accessed Oct 2026
- CBSA: CBSA Assessment and Revenue Management (CARM) · accessed Oct 2026
- CRA: Register as a resident with a Canadian business (modified 19 Oct 2026) · accessed Oct 2026
- Revenu Québec: Details concerning small suppliers (updated 22 Nov 2024) · accessed Oct 2026
- CRA: Where to keep your records, how long to keep them (modified 3 Aug 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.