HS编码220600,其他发酵饮料;未列名的发酵饮料的混合物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 |
|---|---|---|
| 2206.00.1100 | Sparkling, of an alcoholic strength by volume not exceeding 22.9% vol | 进口关税 MFN 0.2816 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.1200 | Other sparkling | 进口关税 MFN 0.2816 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.1800 | Other cider, of an alcoholic strength by volume not exceeding 22.9% vol | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.1900 | Other | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.2110 | Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 进口关税 MFN 0.0774 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.2120 | Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 进口关税 MFN 0.0774 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.313 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.2130 | Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol | 进口关税 MFN 0.0774 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.2200 | Of an alcoholic strength by volume exceeding 22.9% vol | 进口关税 MFN 0.0774 PER L NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.3100 | Of an alcoholic strength by volume not exceeding 22.9% vol | 进口关税 MFN 0.2112 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.3900 | Other | 进口关税 MFN 0.2112 PER L NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.4100 | Of an alcoholic strength by volume not exceeding 22.9% vol | 进口关税 MFN 0.2816 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.4900 | Other | 进口关税 MFN 0.2816 PER L NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.5000 | Sake and other wine, not sparkling, of an alcoholic strength by volume not exceeding 13.7% vol | 进口关税 MFN 0.0282 PER L NORMAL 35.0 % COST |
增值税 GST 5.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6100 | Of an alcoholic strength by volume not exceeding 14.9% vol | 进口关税 MFN 0.0704 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6200 | Of an alcoholic strength by volume exceeding 14.9% vol but not exceeding 15.9% vol | 进口关税 MFN 0.0778 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6300 | Of an alcoholic strength by volume exceeding 15.9% vol but not exceeding 16.9% vol | 进口关税 MFN 0.0852 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6400 | Of an alcoholic strength by volume exceeding 16.9% vol but not exceeding 17.9% vol | 进口关税 MFN 0.0925 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6500 | Of an alcoholic strength by volume exceeding 17.9% vol but not exceeding 18.9% vol | 进口关税 MFN 0.1 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6600 | Of an alcoholic strength by volume exceeding 18.9% vol but not exceeding 19.9% vol | 进口关税 MFN 0.1073 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6700 | Of an alcoholic strength by volume exceeding 19.9% vol but not exceeding 20.9% vol | 进口关税 MFN 0.1148 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.6800 | Of an alcoholic strength by volume exceeding 20.9% vol but not exceeding 21.9% vol | 进口关税 MFN 0.1221 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.7100 | Of an alcoholic strength by volume not exceeding 22.9% vol | 进口关税 MFN 0.1295 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.7200 | Of an alcoholic strength by volume exceeding 22.9% vol | 进口关税 MFN 0.1295 PER L NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.8000 | Ginger beer and herbal beer | 进口关税 MFN 0.0211 PER L NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.9100 | Mead | 进口关税 MFN 0.1228 PER LAL NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L CHAR.ALCOHOL_CONTENT <= .012 EXCISE 0.313 PER L CHAR.ALCOHOL_CONTENT <= .07 AND CHAR.ALCOHOL_CONTENT >= .012 EXCISE 0.653 PER L CHAR.ALCOHOL_CONTENT > .07 | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.9210 | Of an alcoholic strength by volume exceeding 0.5% vol but not exceeding 1.2% vol | 进口关税 MFN 0.1228 PER LAL NORMAL 35.0 % COST |
消费税 EXCISE 0.021 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.9220 | Of an alcoholic strength by volume exceeding 1.2% vol but not exceeding 7.0% vol | 进口关税 MFN 0.1228 PER LAL NORMAL 35.0 % COST |
消费税 EXCISE 0.313 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.9230 | Of an alcoholic strength by volume exceeding 7.0% vol but not exceeding 22.9% vol | 进口关税 MFN 0.1228 PER LAL NORMAL 35.0 % COST |
消费税 EXCISE 0.653 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL | ||
| 2206.00.9300 | Other, of an alcoholic strength by volume exceeding 22.9% vol | 进口关税 MFN 0.1228 PER LAL NORMAL 35.0 % COST |
消费税 EXCISE 12.375 PER LAL | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE + SPECIAL_DUTY) SHIP.TO.STATE = SK | ||
特别关税 SPECIAL_DUTY 0.12 PER LAL |
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。
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