HS编码230990,其他配制的动物饲料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 |
|---|---|---|
| 2309.90.1000 | Feeds containing cereals, excluding baked biscuits, to be employed in feeding fur-bearing animals or in the manufacture of feeds for such animals;Granulated tylosin concentrate and hygromycin B concentrate for use in the manufacture of animal feed supplements;Preparations to be employed in feeding trout or salmon and cereal preparations to be employed in feeding fur-bearing animals | 进口关税 MFN 0.0 NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.2000 | Other preparations containing eggs | 进口关税 MFN 10.5 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3111 | Calf | 进口关税 MFN 2.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3119 | Other | 进口关税 MFN 2.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3120 | Complete feeds for poultry | 进口关税 MFN 2.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3190 | Other | 进口关税 MFN 2.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3200 | Containing 50% or more by weight in the dry state of non-fat milk solids, over access commitment | 进口关税 MFN 205.5 % COST 1.64 PER KG NORMAL 205.5 % COST 1.64 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 | ||
| 2309.90.3300 | Containing more than 10% but less than 50% by weight in the dry state of non-fat milk solids | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3441 | Containing bacitracin | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3442 | Containing chlortetracycline | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3443 | Containing tylosin | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3449 | Other | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3451 | Containing vitamin A | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3452 | Containing vitamin E | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3453 | Containing multivitamins | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3459 | Other | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3460 | Feed supplements, including concentrates, containing an antibiotic and a vitamin | 进口关税 MFN 3.0 % COST 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 | ||
| 2309.90.3490 | Other | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3500 | Containing 50% or more by weight in the dry state of milk solids containing butterfat | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3600 | Containing more than 10% but less than 50% by weight in the dry state of milk solids containing butterfat | 进口关税 MFN 3.0 % COST NORMAL 35.0 % COST |
增值税 GST 0.0 SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE HST 0.0 SHIP.TO.STATE = ON | ||
省消费税 PST 0.0 SHIP.TO.STATE = BC PST 0.0 SHIP.TO.STATE = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK | ||
| 2309.90.3700 | Fish solubles | 进口关税 MFN 0.0 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 | ||
| 2309.90.3934 | Bird | 进口关税 MFN 0.0 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 | ||
| 2309.90.3935 | Fish | 进口关税 MFN 0.0 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 | ||
| 2309.90.3939 | Other | 进口关税 MFN 0.0 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 | ||
| 2309.90.3940 | Feed supplements, including concentrates, containing an antibiotic | 进口关税 MFN 0.0 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 | ||
| 2309.90.3953 | Containing multivitamins | 进口关税 MFN 0.0 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 | ||
| 2309.90.3959 | Other | 进口关税 MFN 0.0 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 | ||
| 2309.90.3990 | Other | 进口关税 MFN 0.0 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 | ||
| 2309.90.9100 | Feed grade chlortetracycline, obtained by fermentation and the subsequent drying of the contents of the fermentation vessel, whether or not standardized by the addition of other substances, for use in the manufacture of premixes;Flavourings; Mineral blocks; Pellet binders; Preservatives; Single ingredient feeds; Yeast cultures | 进口关税 MFN 0.0 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 | ||
| 2309.90.9900 | Other | 进口关税 MFN 8.0 % COST 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 |
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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