Tax ID Requirements When Shipping From Canada to the U.S.

Since the suspension of the U.S. de minimis duty-free exemption on August 29, 2025, low-value shipments entering the United States are no longer automatically exempt from duties, taxes, and customs entry requirements.

For non-postal shipments, an appropriate customs entry must now be filed through U.S. Customs and Border Protection (CBP). Depending on the type of entry, the courier or customs broker may require an Importer Identification Number, commonly referred to as a Tax ID or Importer Number.

What identification numbers can be used?

CBP recognizes several types of importer identification numbers.

EIN (Employer Identification Number)
Generally used by U.S. businesses.

SSN (Social Security Number)
May be used by U.S. individuals or sole proprietors when an importer number is required.

CBP-Assigned Importer Number
Available when the importer does not have an EIN or SSN. A CBP-assigned number can be requested using CBP Form 5106.

Does every shipment require a Tax ID?

Not necessarily in the same way.

The removal of de minimis means shipments valued at US$800 or less are no longer automatically exempt from customs entry and applicable duties, taxes, and fees.

However, the identification requirements can depend on:

• whether the shipment is entered formally or informally
• the shipment value
• whether the goods are for personal or commercial use
• the courier or customs broker handling the entry
• other regulatory requirements that apply to the goods

CBP notes that goods for personal use valued under US$2,500 are usually cleared through an informal entry, while commercial importations over US$2,500 generally require formal entry.

Why might a courier ask for the recipient’s Tax ID?

Courier companies typically file customs entries electronically on behalf of the importer.

CBP explains that courier systems commonly request an importer identification number even when a shipment may qualify for informal entry. Without that information, the courier may have to use a more manual customs-entry process.

As a result, a courier or customs broker may contact the recipient and request an:

• EIN
• SSN
• CBP-assigned importer number

before customs clearance can be completed.

What happens if the importer does not provide the requested information?

If the courier or broker requires importer identification and it is not provided, the shipment may experience:

• customs clearance delays
• requests for additional information
• storage or handling charges
• return to sender if clearance cannot be completed

Any additional charges depend on the courier, customs process, and circumstances of the shipment.

What if my shipment is under US$800?

Shipments valued under US$800 are no longer automatically duty-free under the former de minimis exemption.

For non-postal shipments, an appropriate customs entry must be filed and applicable duties, taxes, and fees may apply.

Whether the importer must provide a specific Tax ID depends on the customs-entry requirements and the courier or broker handling the shipment.

What about postal shipments?

International postal shipments follow a different process from commercial courier shipments.

The suspension of de minimis also applies to postal shipments, but CBP uses a separate process for assessing and collecting applicable duties.

CBP also notes that international postal shipments valued under US$2,500 generally do not require an importer number for clearance in the same way courier shipments may.

What should I tell my recipient before shipping?

For shipments entering the United States, it is a good idea to let the recipient know that the courier or customs broker may contact them for additional customs information.

They may be asked to provide:

• an EIN
• an SSN
• a CBP-assigned importer number
• other information required to complete customs clearance

Responding promptly can help avoid unnecessary clearance delays.

Summary

If you have questions about information requested by a courier while shipping from Canada to the U.S., contact our Heroic Support™ team and we can help review the shipment details.

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