HS编码300490,其他混合或非混合产品构成的药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 |
|---|---|---|
| 3004.90.0011 | Amino acids | 进口关税 |
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 | ||
| 3004.90.0012 | Dextrose (glucose) and levulose (fructose) solutions | 进口关税 |
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 | ||
| 3004.90.0019 | Other | 进口关税 |
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 | ||
| 3004.90.0021 | Containing cannabis or cannabinoids | 进口关税 |
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 | ||
| 3004.90.0022 | Analgesics | 进口关税 |
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 | ||
| 3004.90.0023 | Antidepressants and tranquilizers | 进口关税 |
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 | ||
| 3004.90.0024 | Antihypertensive agents | 进口关税 |
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 | ||
| 3004.90.0025 | Antihistaminic agents | 进口关税 |
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 | ||
| 3004.90.0026 | Other agents, acting on the central nervous system | 进口关税 |
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 | ||
| 3004.90.0027 | Local anaesthetics | 进口关税 |
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 | ||
| 3004.90.0029 | Other | 进口关税 |
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 | ||
| 3004.90.0042 | Laxatives | 进口关税 |
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 = MB PST 0.0 SHIP.TO.STATE = QC PST 0.0 SHIP.TO.STATE = SK PST 0.0 SHIP.TO.STATE = BC | ||
| 3004.90.0043 | Antacids | 进口关税 |
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 | ||
| 3004.90.0049 | Other | 进口关税 |
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 | ||
| 3004.90.0050 | Other, for human use, acting on the cardio-vascular system | 进口关税 |
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 | ||
| 3004.90.0061 | Containing sulfonamides | 进口关税 |
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 | ||
| 3004.90.0069 | Other | 进口关税 |
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 | ||
| 3004.90.0071 | Haematological agents | 进口关税 |
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 | ||
| 3004.90.0072 | Antineoplastic agents | 进口关税 |
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 | ||
| 3004.90.0073 | Cough or cold preparations | 进口关税 |
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 | ||
| 3004.90.0074 | Primarily affecting the eyes, ears or respiratory system | 进口关税 |
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 | ||
| 3004.90.0075 | Diuretics | 进口关税 |
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 | ||
| 3004.90.0076 | Primarily affecting electrolytic, caloric or water balance | 进口关税 |
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 | ||
| 3004.90.0077 | Dermatological agents | 进口关税 |
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 | ||
| 3004.90.0078 | Containing hyaluronic acid or its sodium salt | 进口关税 |
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 | ||
| 3004.90.0079 | Other | 进口关税 |
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 | ||
| 3004.90.0090 | Other | 进口关税 |
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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