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。