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The short answer
Leather bags and shoes from Aba are commercial imports: the importer needs a CRA business number with an RM account, must classify each item in the Customs Tariff (which sets the duty), establish Nigeria as the country of origin, and follow the CBSA's marking rules. Duty and GST are then paid through the CBSA, directly or via a broker; check the current rate for each tariff item rather than relying on a general figure.
Aba's leather workers make shoes, sandals, belts and bags that sell well among Nigerians in Canada, and increasingly beyond. Turning a suitcase of samples into a regular import is where people get stuck. The process is the same as for any commercial goods, but leather has its own details: the material of the upper and sole, whether a bag is leather or leather-look, and how origin is shown.
Classification decides the duty
The CBSA's guide to preparing to import says you should collect descriptive literature, information on composition and samples where possible, because these determine the tariff classification, and the classification sets the duty rate. For leather goods the questions that move an item between tariff lines include:
- Bags: is the outer surface leather, composition leather, plastic or textile? Is it a handbag, a travel bag or a wallet?
- Footwear: what is the upper made of, and what is the outer sole made of? Is it a sandal, a shoe covering the ankle, or a slipper?
- Belts and small goods: leather, or leather with metal or textile parts?
Write these details on the supplier's invoice. A vague line like "leather goods, assorted" invites questions and makes classification guesswork. Our guide to finding the tariff rate shows how to look up a line, and whether Nigeria gets preferential tariffs covers the rate treatment for Nigerian-origin goods.
Origin and marking
The CBSA's guide defines origin as where goods are manufactured, produced or grown, not where they were shipped from; proof-of-origin rules are in Memorandum D11-4-2, and marking of country of origin is in Memorandum D11-3-1. Shoes made in Aba and shipped through Lagos or via a European hub are still of Nigerian origin. If you want any preferential tariff treatment, you will need the origin proof the relevant programme asks for, so ask the workshop to keep records of where the goods were made.
Registration and clearance
- Register a business number with an RM import-export account (the CRA lists RM as the import-export account; Business Registration Online is the fastest route).
- Set up CARM, the CBSA's portal; its page says a business number and RM account are needed before importing.
- Decide whether to clear goods yourself or use a broker. The CBSA notes brokers are private agents who set their own fees, and you remain responsible for the accounting, duties and taxes.
- Have the invoice, packing list and airway bill or bill of lading match each other and the goods.
- If you are a GST/HST registrant, keep the import documents: the CRA's input tax credit page says GST paid on importation can support a credit for goods imported for commercial use.
Worked example
Example only, with invented figures. A Brampton boutique imports 60 pairs of leather sandals at $18 each and 20 leather handbags at $35 each, so the value for duty is $1,780 plus any costs that form part of value. The broker classifies the sandals and the bags under their own tariff items; each line has its own duty rate. Suppose (assumed, not actual rates) the sandals line carried 10% and the bags line 8%: duty would be $108 on the sandals and $56 on the bags, $164 in total, with GST then charged on the duty-paid value. The real rates come from the Customs Tariff for the classified items.
Shipping options
Samples and small restocks usually travel by courier; above $20 in value for duty, courier parcels from Nigeria attract duties and taxes under the CBSA's low value shipment rules. Larger orders go by air cargo or sea, where a freight forwarder and broker handle the entry; see how air cargo from Lagos to Toronto is priced. Whatever the route, the invoice should give, for each line, the item, the material, the quantity, the unit price and the total, so the broker can classify without guessing.
Before the first order
- Order a small sample run and classify each style with your broker.
- Confirm the workshop can produce consistent sizing and material across a larger batch.
- Agree packing (dust bags, boxes, shoe trees) so goods arrive saleable.
- Set the price in Canada only once duty, freight, tax and fees are known.
Labels, quality and returns
Marking of origin is a customs matter; the CBSA's guide points to D11-3-1. Beyond that, describe materials truthfully on your own product pages and tags: calling a synthetic upper "leather" invites complaints and returns. Check stitching and glue on a sample batch before scaling up, because rework is far cheaper in Aba than in Canada.
The Nigeria library's guide to selling Aba-made goods beyond Aba covers the supplier side.
Where Pryme fits
Aba workshops are usually paid in naira. A Pryme Business Account pays them in NGN from Canada, and Swap shows the rate and fee before you approve.
Questions people ask
What is the duty on leather shoes from Nigeria to Canada?
It depends on the tariff classification of each shoe, which turns on the materials of the upper and sole. Look up the classified tariff item in the Customs Tariff for the current rate.
Do I need a business number to import shoes from Aba?
For commercial imports, yes: a CRA business number with an RM import-export account, which the CBSA's CARM page says is needed before importing.
Is a bag shipped from Lagos via London of Nigerian origin?
The CBSA defines origin as where the goods were made, not where they were shipped from, so a bag made in Aba is of Nigerian origin.
Do I need a customs broker to import leather goods?
No, you can clear goods yourself, but many first-time importers use one. You stay responsible for duties, taxes and documents either way.
Sources
- CBSA: Step-by-step guide to importing commercial goods, preparing to import (archived page) · accessed Oct 2026
- CBSA: CARM, the CBSA Assessment and Revenue Management system (undated) · accessed Oct 2026
- CRA: Register as a resident with a Canadian business (modified 19 Oct 2026) · accessed Oct 2026
- CRA: Input tax credits (modified 14 Oct 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.