HS编码210690,未列名食品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 |
|---|---|---|
| 2106.90.1040 | Tea substitutes | 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 | ||
| 2106.90.1050 | Vegetable preparations for use as flavouring | 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 | ||
| 2106.90.1090 | 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 | ||
| 2106.90.2100 | Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter | 进口关税 MFN 6.0 % 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 | ||
| 2106.90.2910 | Food concentrates and fruit syrups, for use in beverages or other food preparations | 进口关税 MFN 6.0 % 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 | ||
| 2106.90.2990 | Other | 进口关税 MFN 6.0 % 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 | ||
| 2106.90.3100 | Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment | 进口关税 MFN 5.0 % 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 | ||
| 2106.90.3200 | Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment | 进口关税 MFN 212.0 % COST 2.11 PER KG NORMAL 212.0 % COST 2.11 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 | ||
| 2106.90.3300 | Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, within access commitment | 进口关税 MFN 5.0 % 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 | ||
| 2106.90.3400 | Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment | 进口关税 MFN 212.0 % COST 2.11 PER KG NORMAL 212.0 % COST 2.11 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 | ||
| 2106.90.3500 | Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content, and butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.3910 | Cream substitutes, whipped | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.3920 | Coffee whitener | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.3990 | Other | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.4110 | Cheese fondue | 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 | ||
| 2106.90.4120 | Popping corn, prepared and packaged for use with microwave ovens | 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 | ||
| 2106.90.4200 | Protein hydrolysates | 进口关税 MFN 6.0 % 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 | ||
| 2106.90.5100 | Within access commitment | 进口关税 MFN 0.0668 PER KG 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 | ||
| 2106.90.5200 | Over access commitment | 进口关税 MFN 1.45 PER KG NORMAL 1.45 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 | ||
| 2106.90.9100 | Concentrated juice of any single fruit or vegetable, fortified with vitamins or minerals | 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 | ||
| 2106.90.9200 | Concentrated mixtures of fruit or vegetable juices, fortified with vitamins or minerals | 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 | ||
| 2106.90.9300 | Containing 50% or more by weight of dairy content, within access commitment | 进口关税 MFN 7.0 % 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 | ||
| 2106.90.9400 | Containing 50% or more by weight of dairy content, over access commitment | 进口关税 MFN 274.5 % COST 2.88 PER KG NORMAL 274.5 % COST 2.88 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 | ||
| 2106.90.9510 | Butter oil and sugar blends | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.9590 | Other | 进口关税 MFN 8.0 % 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 | ||
| 2106.90.9600 | Compound alcoholic preparations, not based on one or more odoriferous substances, with an alcoholic strength exceeding 0.5% by volume, for use in the manufacture of beverages | 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 | ||
| 2106.90.9700 | Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages | 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 | ||
| 2106.90.9800 | Jelly powders, ice cream powders and powders for similar preparations | 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 | ||
| 2106.90.9910 | Flavouring powders | 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 | ||
| 2106.90.9931 | Chewing gum | 进口关税 MFN 10.5 % 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 | ||
| 2106.90.9939 | Other | 进口关税 MFN 10.5 % 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 | ||
| 2106.90.9940 | Flavouring extracts and essences | 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 | ||
| 2106.90.9991 | Frozen | 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 | ||
| 2106.90.9992 | Not frozen, in airtight containers | 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 = ON HST 0.0 SHIP.TO.STATE = NB,NF,NS,PE | ||
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 | ||
| 2106.90.9999 | Other | 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 |
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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