Canada — Customs, duties & de minimis 

Incoterm: DAP — the recipient pays duties, GST/HST, and brokerage/advancement fees.
Carrier: From Japan via Japan Post → delivered by Canada Post (ePacket Light / EMS, tracked). Typical 6–10 business days.

1) De minimis overview

• Postal (Canada Post): ≤ C$20 duty- and tax-free; above C$20, duties and GST/HST apply. 
  
  Note: Shipments mailed from Japan enter under postal rules → C$20 threshold.

2) Assessment

• Duties by HS code and origin.

• GST/HST typically on CIF (or CIF + duty), assessed by the CBSA. 

3) Fees

• Canada Post collects a C$9.95 handling fee on assessed postal items. 

5) Notes

• Customs/carrier may request ID or proof of purchase; slow replies can cause delays/returns.

• Store prices exclude duties, taxes, and carrier fees.