购买加拿大“最惠国”产品一般可免税
(渥太华30日加新社电)加元升值，不少加拿大人南下美国购物，都想买价廉物美货品。不少加拿大人对其他国家的精美货品也情有独锺，但不想回国入境时付重税。其实很多国民不知道，他们购买多种外国和美国物品，可以享受免关税待遇，包括高尔夫球袋、微波炉、塑料玩具、手机、电子游戏、丝绸等。
消费者出国购物前，最好收集资料，在购买物品时留心商标上的制造国，就能节省税款。
加拿大海关规定，外游旅客停留24小时，享有50元免税额，48小时以上有400元免税额。就算消费者外游的时间不够长，购买的种物品价格超出限额，他们购买不少普通货品，只需缴纳加拿大税。
加拿大旅客外游，可能大量购物，如果货品属于免税物品，符合原产国免税规定，他们入境时不必付关税。
很少国民清楚了解《海关关税法》(Customs Tariff Act)规定的免税内容，即使加拿大边境服务局(Canadian Border Services Agency)官员，也要翻看文件，否则难以直接辨明物品税率。
免税措施根据国际关税协定、加拿大和其他国家的自由贸易协议，一些发展中国家制造的产品，关税税率也很低，甚至免税。
消费者返回加拿大，在海关申报物品时，海关人员必须在短时间内计算应税额。他们要翻看几百页的清单，找出特别物品的关税税率。
比如，下坡滑雪板和雪靴，只要在“最惠国”制造，不必付税。这包括全球大多数国家，例如中国、日本和其他主要制造国。
但是，消费者从国外购买越野滑雪板，却要收取7.5%的关税，除非产品在美国、墨西哥或任何加拿大的自由贸易伙伴国制造。
美国、墨西哥、智利、哥斯达黎加等国和加拿大签有自由贸易协定，它们制造的产品通常免税。
海关官员说，消费者在出国购物前研究产品课税规则，可以节省大笔税款。查询消息，可以拨打边境信息服务(Border Information Service)热线1-800-461-9999，或浏览边境服务局网站http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/tariff2007/01-99/tblmod-1-e.html。
南下美国购物学问大
商品是否免税 需要查阅资料
加通社渥太华电/许多加拿大人对《加拿大关税法》所规定的免税商品知之甚少，即使是加拿大边境服务局的官员也不能轻易列出最常见的免税商品，通常都需要查阅相关资料。
要知道，即使仅离境数小时，或者所购商品超过了离境24小时所获得的50元免税额，甚至超过离境48小时所获得的400元免税额，仍然有很多商品无需缴纳加国税款，而且不论你是从美国或其它国家返回加拿大，其中包括高尔夫球袋、微波炉、塑料玩具、手机和电玩游戏。
免税商品条目基于复杂的国际关税协议及加拿大和其它国家签署的特别自由贸易协议做出。此外，对于某些发展中国家产品征收的关税也很低，甚至微乎其微。
购物须细看商品产地
购物者驾车返回加拿大并在海关申报战利品时，海关人员必须查阅数百页的条例，找到细小区别，以确定某件商品的关税比例。以滑雪板和滑雪靴为例，如果这些产品产自加拿大的贸易“最惠国”，就可视为免税。而加拿大的最惠国几乎囊括全球大多数国家，中国、日本等都列入其中。奇怪的是，过境滑板却被征以7.5%关税，除非它们来自美国、墨西哥和其它自由贸易伙伴国家。也就是说，消费者购物时不得不仔细查看商品标签上的产地。
美国、墨西哥、智利和哥斯达黎加都与加拿大签有自由贸易协议，他们出产的商品通常都属免税。也就是说，Taxco的银质首饰，或美国工厂制造的New Balance滑板，即使价格再高，也无需担心在边境或机场报税。
渥太华的结婚礼服制造商Justina McCaffery Haute Couture的行政总裁David McCaffery说，公司业务多年来都受益于免税条例，因为丝制品没有关税。他说：“其中最有益的是，我们能使用全球各地的丝绸制作礼服。因我们使用的是100%丝绸，所以完全没有关税。”
McCaffery与礼服设计师Justina结婚，夫妇俩经常游走于美国顶尖城市和渥太华之间，但仍常常不知可以免税带回多少私人用品。有关官员建议，购物者若想省钱，就应该在离家前花心思做一番研究。加拿大边境服务局的Chris Williams说：“如果他们知道特别想买的东西，而又想知道关税额，就应该拨打热线。”
边境局热线号码1-800-461-9999。有耐心的消费者还可以登陆边境服务局的网站，得到更详细信息。
美加边境部分免税商品登录
*美国或墨西哥制造的几乎所有商品
*玩具，包括拼图、货车、洋娃娃、动作玩偶
*电玩游戏
*手机
*古董
*大多数原创艺术品
*滑雪板和滑雪靴
*烤面包机
*制面包机
*电熨斗
*人造圣诞树
*枱球桌
*棋类装置
*办公家俱
*一次过使用相机
*未镶嵌的钻石、珍珠和宝石
*大多数合成高尔夫球袋
*书籍
*玻璃制品(包括水晶)
Cross-border shoppers can save on duty
Many items such as cellphones, games, golf bags are considered `free’ under Customs Tariff Act
Oct 01, 2007 04:30 AM
Jennifer Ditchburn
The Canadian Press
OTTAWA– Golf bags, microwave ovens, plastic toys, cellphones, video games.
Guess what? You don’t have to pay duty on any of these items when you return from a shopping trip to the United States, or anywhere abroad for that matter.
Even if you go for only a few hours, or you blow your personal exemption of $50 for a 24-hour trip or $400 for 48 hours or more, you’re only required to pay Canadian taxes on many common items.
Few Canadians are well briefed on the extensive list of items that are considered “free” under the Customs Tariff Act, and it’s no surprise. Even officials at the Canadian Border Services Agency can’t easily rhyme off a list of top duty-free items without first doing some research.
It’s all based on complex international tariff agreements, as well as specific free-trade deals between Canada and others. Tariffs on goods from some developing countries are also low or non-existent.
When a shopper drives back to Canada and declares his or her loot at customs, agents must go through hundreds of pages of detailed descriptions of what percentage duty is owed on a particular item.
For example, downhill skis and boots are considered duty-free, as long as they’re made in a country that is considered a “most favoured nation,” which includes most of the world. China, Japan, and other key manufacturing centres are among them. Curiously, cross-country skis are slapped with a 7.5 per cent tax – that is, unless they’re made in the United States, Mexico or other free-trade partner countries.
That’s when it pays to pay attention to the label.
Products that are made in the United States, Mexico, Chile and Costa Rica – countries we have a free-trade agreement with – are generally duty-free. That means the silver jewellery from Taxco, or those New Balance runners made in American factories, can be purchased without fear of a big bill at the border or airport.
David McCaffery, CEO of Ottawa-based wedding dress manufacturers Justina McCaffery Haute Couture, says the business has been taking advantage of duty-free for years. There is no duty on silk.
“One of the best things about the silks is that they come in from different parts of the world. We’re able to take the product and make the dresses and … there’s absolutely no duty because it’s 100 per cent silk that we’re using,” said McCaffery, married to designer Justina.
But even the McCafferys had no idea about how many personal items they could bring back without duty.
Officials suggest shoppers keen to save money do a little research before they leave home.
“If they know the item they’re specially looking to purchase, and they want to know what duty they’ll face, they should call the line,” says Chris Williams, of the Canadian Border Services Agency.
That line is the Border Information Service – 1-800-461-9999. The more patient shopper can take a gander at the Customs Tariff descriptions, on the Canadian Border Services website here.
‘Free’ items
Here’s a list of some of the items that can be brought across the Canada-U.S. border without paying duty. (Canadian taxes always apply.)
? Almost anything made in the United States or Mexico
? Toys, including puzzles, trains, dolls, action figures
? Video games
? Cellphones
? Antiques
? Most kinds of original art
? Downhill skis and boots
? Toasters
? Breadmakers
? Electric irons
? Artificial Christmas trees
? Billiard tables
? Chess sets
? Office furniture
? SLR and instant cameras
? Unset diamonds, pearls and precious stones
? Golf bags made mostly of synthetics.
? Books
? Glassware (including crystal)
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Source: Canadian Border Services Agency
