Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Canada whether by a private individual or a commercial entity.
The valuation method is FOB
Below table provide the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Canada:
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 35%(Some electronic goods are duty free) | 8.50% | GST: 5%, PST, HST | if productThe result of a manufacturing or natural process (such as fo... value is less than CA$20.00 then duty, GST, HST, PST nothing is applicable |
Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the...
In Canada there are three types of sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the...:
- GST
- PST
- HST
Note: Commercial importers are subjected GST and Non commercial or Private importers are subjected to GST, PST or HST.
Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... = Value of the goods + duty + excise duty (if applicable).
The table below outlines the sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... rates in the different provinces:
|
Province |
Code |
Sales |
Provincial |
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 |
10% |
15% |
|
Newfoundland and Labrador |
NL |
HST |
10% |
15% |
|
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% |
Excise fee is applicable alcohol and tobacco products, but taxA fee imposed by a government on personal or corporate incom... will be collected in 3 different ways based on below measurements
- FOB
- quantity measurements
- based on alcohol content for alcohol products.
For more information on alcohol and tobacco products More information on Excise Goods
For more information on Importing by mail or courier
For more information on Restricted and prohibited items
Applying for a refund of duty and taxes
In case of overpayment of duty and taxes, the importer can apply for duty and tax refund refund of duty and taxes