加拿大海关判断商品价值的标准为FOB(free on board),即只计算商品的费用,不计算国际快递费用和保险费用
申报价值低于20CAD的商品无需支付关税,(不包括烟草,酒精饮品,书籍,杂志,期刊等)超过20美元的商品需要支付关税和GST。加拿大的关税在0-35%之间,平均值为8.56%,绝大部分电子产品,玩具没有关税。
Province |
Code |
Sales tax type |
Provincial rate |
Combined effective rate |
Alberta |
AB |
GST |
0% |
5% |
British Columbia |
BC |
GST + PST |
7% |
12% |
Manitoba |
MB |
GST + PST |
8% |
13% |
New Brunswick |
NB |
HST |
8% |
13% |
Newfoundland and Labrador |
NL |
HST |
8% |
13% |
Northwest Territories |
NT |
GST |
0% |
5% |
Nova Scotia |
NS |
HST |
10% |
15% |
Nunavut |
NU |
GST |
0% |
5% |
Ontario |
ON |
HST |
8% |
13% |
Prince Edward Island |
PE |
GST + PST |
9% |
14% |
Quebec |
QC |
GST + QST |
9.975% |
14.975% |
Saskatchewan |
SK |
GST + PST |
5% |
10% |
Yukon |
YT |
GST |
0% |
5% |
*通过邮政方式寄送的包裹可以以礼物报关,价值在60CAD一下无需支付关税和GST,重量建议控制在6kg以内。