HS编码271019,重油制品，不含生物柴油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 |
|---|---|---|
| 2710.19.1000 | White mineral oil (USP, BP or NF grades);Naphthenic oils for use in the manufacture of printing ink;Oils for use in the manufacture of goods of heading 38.08 or of tariff item No. 9919.00.00 | 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 | ||
| 2710.19.2022 | For automotive, diesel or marine engines | 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 | ||
| 2710.19.2024 | Automotive gear oils | 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 | ||
| 2710.19.2029 | 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 | ||
| 2710.19.2030 | Basestocks | 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 | ||
| 2710.19.2040 | Petroleum greases and lubricating greases | 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 | ||
| 2710.19.2090 | 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 | ||
| 2710.19.3000 | Hydrocracker bottoms for use in the manufacture of motor oils, transmission fluids or hydraulic fluids | 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 | ||
| 2710.19.9120 | For automotive, diesel or marine engines | 进口关税 MFN 5.0 % 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 | ||
| 2710.19.9140 | Automotive gear oils | 进口关税 MFN 5.0 % 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 | ||
| 2710.19.9190 | Other | 进口关税 MFN 5.0 % 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 | ||
| 2710.19.9911 | Aviation turbine fuel, kerosene type (jet type A) | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9919 | Other | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9923 | Diesel fuel blended with hydrogenation-derived renewable diesel (HDRD) | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9924 | Diesel fuel, for internal combustion engines, containing by weight not more than 0.05% of sulphur | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9925 | Diesel fuel, for internal combustion engines, containing by weight more than 0.05% of sulphur | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9929 | Other | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9931 | Fuel oil No. 4, containing by weight not more than 0.05% of sulphur | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9932 | Fuel oil No. 4, containing by weight more than 0.05% of sulphur | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9933 | Fuel oil No. 5 | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9934 | Fuel oil No. 6 | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = SK | ||
| 2710.19.9993 | Hydrogenation-derived renewable diesel (HDRD) | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9994 | Petrochemical feed stocks, except gases | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9995 | Motor fuel blending stock | 进口关税 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.19.9999 | Other | 进口关税 MFN 0.0 NORMAL 0.0 |
消费税 EXCISE 0.04 PER L | ||
增值税 GST 5.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = AB,BC,MB,NT,NU,QC,SK,YT | ||
统一销售税 HST 15.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = NB,NF,NS,PE HST 13.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = ON | ||
省消费税 PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = BC PST 7.0 % (COST + DUTY + EXCISE) SHIP.TO.STATE = MB PST 9.975 % (COST + DUTY + EXCISE) SHIP.TO.STATE = QC PST 6.0 % (COST + DUTY + EXCISE) 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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