HS编码040690,-其他乳酪从中国出口到加拿大,需要在加拿大缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0406.90.1110 | Cheddar | 进口关税 MFN 0.0284 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.1121 | Colby, Monterey Jack, Farmer or Brick | 进口关税 MFN 0.0284 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.1129 | Other | 进口关税 MFN 0.0284 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.1200 | Over access commitment | 进口关税 MFN 245.5 % COST 3.53 PER KG NORMAL 245.5 % COST 3.53 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.2110 | Camembert | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.2120 | Camembert types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.2200 | Over access commitment | 进口关税 MFN 245.5 % COST 5.78 PER KG NORMAL 245.5 % COST 5.78 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.3110 | Brie | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.3120 | Brie types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.3200 | Over access commitment | 进口关税 MFN 245.5 % COST 5.5 PER KG NORMAL 245.5 % COST 5.5 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.4110 | Gouda | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.4120 | Edam | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.4190 | Other | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.4200 | Over access commitment | 进口关税 MFN 245.5 % COST 4.23 PER KG NORMAL 245.5 % COST 4.23 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.5110 | Provolone | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.5120 | Provolone types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.5200 | Over access commitment | 进口关税 MFN 245.5 % COST 5.08 PER KG NORMAL 245.5 % COST 5.08 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.6100 | Within access commitment | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.6200 | Over access commitment | 进口关税 MFN 245.5 % COST 3.53 PER KG NORMAL 245.5 % COST 3.53 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7110 | Swiss/Emmental | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7120 | Samsoe | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7130 | Jarlberg | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7140 | Greve | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7190 | Other | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.7200 | Over access commitment | 进口关税 MFN 245.5 % COST 4.34 PER KG NORMAL 245.5 % COST 4.34 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.8110 | Gruyere | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.8120 | Gruyere types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.8200 | Over access commitment | 进口关税 MFN 245.5 % COST 5.26 PER KG NORMAL 245.5 % COST 5.26 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9110 | Havarti | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9120 | Havarti types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9200 | Havarti and Havarti types, over access commitment | 进口关税 MFN 245.5 % COST 4.34 PER KG NORMAL 245.5 % COST 4.34 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9310 | Parmesan | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9320 | Parmesan types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9400 | Parmesan and Parmesan types, over access commitment | 进口关税 MFN 245.5 % COST 5.08 PER KG NORMAL 245.5 % COST 5.08 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9510 | Romano | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9520 | Romano types | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9600 | Romano and Romano types, over access commitment | 进口关税 MFN 245.5 % COST 5.15 PER KG NORMAL 245.5 % COST 5.15 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9810 | Feta | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9820 | Muenster | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9830 | Other, of partly skimmed milk | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9840 | Other, of skimmed milk | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9890 | Other | 进口关税 MFN 0.0332 PER KG NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK | ||
| 0406.90.9900 | Other, over access commitment | 进口关税 MFN 245.5 % COST 3.53 PER KG NORMAL 245.5 % COST 3.53 PER KG |
增值税 GST 5.0 % (COST + DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY) SHIP.TO.STATE = SK |
税费概览：
【概览】
无论个人或商业实体在加拿大从事商品进口，均缴纳进口关税和其他税费。进口税费全部以货值，即离岸价格（FOB）计算。同时，根据进口商种类和省份的不同，征收一般销售税、地方销售税或统一销售税。
【关税】
销售税的计算以货值、关税、消费税总和为基础。税费总额主要取决于该进口商的住址，而不是该商品初次进入到加拿大的位置。 加拿大关税税率在0%和35%之间，平均税率为8.56%。某些商品免征关税，如特定电子产品、古董、玩具等。
【优惠关税】
加拿大和若干国家签署过自由贸易协定。若要享受优惠关税，进口商品必须符合原产地规则协议中的原产地规则。原产地证书是享受优惠关税待遇的必要条件，当进口货值大于1600加拿大元，优惠关税方适用。
【增值税】
商业实体进口商只须缴纳增值税。私人进口商须缴纳统一销售税（增值税+省消费税）。增值税税率各省不尽相同。
【起征点】
加拿大税费均设起征点。进口商品的FOB价不超过20加拿大元，免征关税、增值税或省消费税或统一消费税。
【其他】
消费税是针对烟酒制品征收的税费。可从价（FOB价），也可从量（酒精度）计征。 关税退税：如遇到超额支付关税或退货情况，进口商有权享受关税退税。
|