HS编码170290,-其他固体糖及未加香料或着色剂的糖浆，包括转化糖及其他按重量计干燥状态的果糖含量为50%的糖及糖浆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 |
|---|---|---|
| 1702.90.1100 | Containing reducing sugars after inversion not exceeding 65% by weight of the total syrup | 进口关税 MFN 11.99 PER 1000 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 | ||
| 1702.90.1200 | Containing reducing sugars after inversion exceeding 65% but not exceeding 70% by weight of the total syrup | 进口关税 MFN 13.05 PER 1000 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 | ||
| 1702.90.1300 | Containing reducing sugars after inversion exceeding 70% but not exceeding 71% by weight of the total syrup | 进口关税 MFN 13.26 PER 1000 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 | ||
| 1702.90.1400 | Containing reducing sugars after inversion exceeding 71% but not exceeding 72% by weight of the total syrup | 进口关税 MFN 13.47 PER 1000 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 | ||
| 1702.90.1500 | Containing reducing sugars after inversion exceeding 72% but not exceeding 73% by weight of the total syrup | 进口关税 MFN 13.69 PER 1000 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 | ||
| 1702.90.1600 | Containing reducing sugars after inversion exceeding 73% but not exceeding 74% by weight of the total syrup | 进口关税 MFN 13.9 PER 1000 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 | ||
| 1702.90.1700 | Containing reducing sugars after inversion exceeding 74% but not exceeding 75% by weight of the total syrup | 进口关税 MFN 14.11 PER 1000 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 | ||
| 1702.90.1800 | Containing reducing sugars after inversion exceeding 75% by weight of the total syrup | 进口关税 MFN 15.17 PER 1000 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 | ||
| 1702.90.2100 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose - Artificial honey, whether or not mixed with natural honey: - If the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported during the period specified in an order of the Governor in Council specifying limits on the aggregate quantity of such goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period | 进口关税 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 | ||
| 1702.90.2900 | Other | 进口关税 MFN 0.0212 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 | ||
| 1702.90.4000 | Chemically pure maltose | 进口关税 MFN 6.0 % 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 | ||
| 1702.90.5000 | Colouring caramels | 进口关税 MFN 8.5 % 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 | ||
| 1702.90.6100 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose - Other sucrose sugars: - If the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported during the period specified in an order of the Governor in Council specifying limits on the aggregate quantity of such goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period | 进口关税 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 | ||
| 1702.90.6900 | Other | 进口关税 MFN 26.67 PER 1000 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 | ||
| 1702.90.7000 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose - Invert sugar and other sugar syrups containing, after inversion, reducing sugars weighing 75% or more of the total solid weight and in receptacles where the gross weight exceeds 27 kg, if the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported during the period specified in an order of the Governor in Council specifying limits on the aggregate quantity of such goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period | 进口关税 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 | ||
| 1702.90.8100 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose - Other invert sugars and other sugar syrups: - If the aggregate quantity of goods of tariff item Nos. 1701.91.10, 1701.99.10, 1702.90.21, 1702.90.61,1702.90.70 and 1702.90.81 imported during the period specified in an order of the Governor in Council specifying limits on the aggregate quantity of such goods entitled to the Peru Tariff or the Honduras Tariff, as the case may be, has not exceeded the aggregate quantity specified in the applicable order during the period | 进口关税 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 | ||
| 1702.90.8910 | Cane or beet | 进口关税 MFN 4.52 PER 1000 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 | ||
| 1702.90.8990 | Other | 进口关税 MFN 4.52 PER 1000 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 | ||
| 1702.90.9000 | Other | 进口关税 MFN 11.0 % 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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