加拿大海关税收政策一览
加拿大海关判断商品价值的标准为FOB(free on board),即只计算商品的费用,不计算国际快递费用和保险费用
申报价值低于20CAD的商品无需支付关税,(不包括烟草,酒精饮品,书籍,杂志,期刊等)超过20美元的商品需要支付关税和GST。加拿大的关税在0-35%之间,平均值为8.56%,绝大部分电子产品,玩具没有关税。
Province | Code | Sales | Provincial | Combined effective rate |
Alberta | AB | GST | 0% | 5% |
British Columbia | BC | GST + PST | 7% | 12% |
Manitoba | MB | GST + PST | 8% | 13% |
New Brunswick | NB | HST | 8% | 13% |
Newfoundland and Labrador | NL | HST | 8% | 13% |
Northwest Territories | NT | GST | 0% | 5% |
Nova Scotia | NS | HST | 10% | 15% |
Nunavut | NU | GST | 0% | 5% |
Ontario | ON | HST | 8% | 13% |
Prince Edward Island | PE | GST + PST | 9% | 14% |
Quebec | QC | GST + QST | 9.975% | 14.975% |
Saskatchewan | SK | GST + PST | 5% | 10% |
Yukon | YT | GST | 0% | 5% |
*通过邮政方式寄送的包裹可以以礼物报关,价值在60CAD一下无需支付关税和GST,重量建议控制在6kg以内。