加拿大與美國進口/出口貿易指南 Canada & USA Import / Export Guide

Thank you again for your interesting. If you have any further questions/concerns( arkhouse@hotmail.com ), please do not hesitate to e-mail back to us. God bless you.

感謝您對我們的支持, 未來您若有疑問, 請與我們聯絡 (arkhouse@hotmail.com ). 我們將儘快回覆給您. 願主祝福您.

Definitions: 定義：

Exporter "The person sending the mail or shipping the material is to be the exporter." 出口商“ 舉凡個人或公司發送電子郵件或郵寄物品材料我們將它稱之為出口商。 ”

Importer "The person receiving the mail or the shipment is to be considered as the importer." 進口商 “ 舉凡個人或公司收到郵件或貨物我們將之視為進口商。 ”



Mailing Gifts and Purchases from Abroad 從國外郵寄禮品及採購

Gifts mailed from abroad to people in the United States can be received by them free of duty if the value of the gift does not exceed $100.假如從國外郵寄禮品至美國而且禮品的價值不超過100美元 則可以享有免稅. Gifts for more than one person can be consolidated into one package.多人購買禮品, 可以合併成一個包裹。 To be eligible for this waiver, each recipient's name must be clearly marked on the package. 為了不放棄能有合併成一個包裹的資格，每個收件人的姓名必須明確標示在包裝上。 Non-gift purchases mailed to the United States will pass duty-free if their value does not exceed $200. 非禮品的購買郵寄至美國,而且其價值不超過200美元者,將享有免稅. The outer wrapping must be marked with the fair retail value of the contents; a description of the contents (eg, shirts, belts, watch, figurines, etc.); and whether the package is a gift ($100 exemption) or for personal use ($200 exemption). 最外層包裝必須標明公平零售價值的內容，另一個標明（例如，襯衣，皮帶，手錶，雕像等）的內容 ;以及是否是一個禮品包（ 100美元免稅）或供個人使用（ 200美元免稅） 。



What does the exporter have to do? 什麼是出口商必須做的？

The person sending the mail to be the exporter. 發送郵件的人為出口商。 And the person receiving the mail to be considered as the importer.收到的郵件的人則為進口商。 Exporters have to complete a written declaration and attach it to the mail item they are sending to Canada.在出口商郵寄到加拿大時,必須完成一份海關申報表，並將它附加到郵件項目。 Countries that participate in the Universal Postal Convention use a standard customs declaration form. 多數國家參加萬國郵政聯盟公約並使用標準的海關申報表。 More than 100 countries, including Canada, support this convention. 包括加拿大的100多個國家和地區，支持這一公約。 The convention states that exporters must attach a standard customs declaration form to all items they ship by mail. 該公約規定，出口商在發送郵件時, 必須重視標準海關申報表的所有項目。 In this declaration the exporter must accurately describe the goods, state their origin, and report their value. 出口商在海關申報表中,必須準確描述貨物的出產國，並報告他們的價值。

A false or incomplete declaration could result in unnecessary delays in processing your shipment, and delivery or in enforcement action by the CCRA.  虛假或不完整的海關申報表,可能會導致不必要的郵件延誤，並交付或執法行動中的資料庫。

What mail/shipment items are duty- and/or tax-free to Canada? 寄到加拿大的物品有哪些郵件或裝運物品需要課稅或免稅？

You don't have to pay duties and taxes if your mail item is: 列出不必支付關稅和稅款的郵件項目如下：

* A gift worth $60 or less; or * 贈品價值60美元或更少;或

* Worth $20 or less. *郵件價值20美元或更少。

Mail items that are gifts worth $60 or less 郵寄禮品的價值為60美元或更少

A gift sent by a friend or family member abroad to a person in Canada is exempt from duties and taxes as long as the gift is worth $60 or less. 假如收到國外的朋友或家人價值 60 美元或更少的禮物, 並將其帶到加拿大, 它是免除關稅和稅收的。 Alcoholic beverages, tobacco products, and advertising material do not qualify for the gift exemption. 舉凡酒精飲料，煙草製品，廣告材料是不符合禮物的免稅。

The declaration should clearly identify the goods as a gift, and should include a gift card or tag to avoid any misunderstanding. 為了避免任何誤解在填寫海關申報表時,應明確註明貨物為禮品，並附上禮品卡或標記。 For gifts worth more than $60, you have to pay duties and taxes on the amount over the $60 exemption. 禮品價值在60美元以下免稅，超過60美元就必須支付關稅和稅款。

For example, if you receive a gift from overseas worth $100, only $60 of the gift's value qualifies for the gift exemption. 例如，假如您收到一份來自海外的禮物, 價值為100美元，當中只有60美元可以獲得免稅。 You will have to pay duties and taxes on the remaining portion of the value, in this case $40. 您將必須支付剩餘40美元的關稅和稅款。

Mail items worth $20 or less 郵寄物品的價值為20美元或更少

If the goods you import by mail are worth $20 or less, they are duty- and/or tax-free.如果你用郵寄的方式進口貨物其價值為20美元或更少，將被免除關稅和稅款。


The following goods do not qualify for this exemption: 下列貨物不符合免稅：

* alcoholic beverages, cigars, cigarettes, and manufactured tobacco; *酒精飲料，雪茄，香煙，煙草;

* books, periodicals, or magazines, if the publisher should be registered for goods and services tax but is not; and 如果出版者沒有將書籍，期刊，雜誌，登記及將服務稅登記

  goods you ordered or bought from a Canadian retailer or intermediary, but which were mailed directly to you from outside Canada.
 您透過電子郵件直接從加拿大境外的零售商或中介機構訂購貨物。

When you import goods worth more than $20 that do not qualify for the gift exemption, you have to pay duties and taxes on the entire value.當進口禮品總價值超過20美元時,它並不符合免稅，你必須要支付全部的關稅和稅款。 You cannot combine the $60 gift exemption and the $20 exemption for the same goods.你不能把60美元的禮物和20美元的物品一起合併來申請免稅。



What duties and taxes do you have to pay?  那一種關稅和稅款你必需要支付？
 
Duties 稅款

We calculate any duties owing based on the value of the goods in Canadian funds. 我們是根據加拿大的匯率來計算出貨物它所必需付的稅款。 The duty rates vary according to the type of goods you are importing and the country they came from or were made in. Depending on the goods or their value, some other taxes may apply, such as excise duty or excise tax on luxury items like jewelers. 稅率的制定是根據來自不同國家不同類型的進口貨物而分別制定的，而他們更是根據個別貨物本身不同的價值而訂定的. 其他一些稅收，如奢侈品像珠寶就可申請消費稅Under the North American Free Trade Agreement (NAFTA), duties on various goods imported from the United States and Mexico have been either reduced or eliminated. 根據北美自由貿易協定（ NAFTA ）各種貨物進口到美國和墨西哥的關稅也已經明顯的減少或消除 。 The NAFTA rates apply when the goods you are importing are made in the US or Mexico. 北美自由貿易協定稅率適用於當進口貨物是在美國或墨西哥製造的。

Goods and services tax (GST) 貨物和服務稅（ GST ）

You have to pay GST on most goods you import into Canada.  對大部分進口到加拿大的貨物你必須繳納貨物稅及服務稅。 This is to make sure the imported goods are taxed in the same way as those sold or provided in Canada. 這是為了確保在加拿大進口貨物徵稅的方式相同於那些在加拿大出售或提供貨物的方式。 We calculate GST on the mail item's duty-paid value. 我們根據貨物完稅的價值來計算郵件項目的消費稅。 This is the total value converted to Canadian funds, plus any duties that apply. 它的總價值加上稅收則為加拿大的金額。

Harmonized sales tax (HST) 統一銷售稅

The federal government has entered into agreements with certain provinces to collect HST at a rate of 15%. 聯邦政府已在某些省份簽訂收取15% HST的協議。 If you live in a participating province, you will have to pay HST instead of GST. 如果你住在簽訂協議的省份，你將不得不支付HST，而非GST。 We calculate HST the same way as GST. 我們計算出HST和GST是一樣的。 The tax you pay is based on the mail item's duty-paid value. 您所需要支付的稅收也是電子郵件項目完稅的稅收。

You do not have to pay the provincial part of the HST (ie, 8%) on books at the time you import them. 當您進口書籍時, 不必支付HST裡面8 ％的省稅。 However, you will have to pay the remaining tax (ie, 7%) if the publisher has not already collected it from you. 但是，如果出版商尚未向你收取其餘的稅（即7 ％ ）。您仍將支付7 ％的稅

Provincial sales tax (PST) and tobacco tax 省銷售稅（PST   ）和煙草稅

We collect PST and provincial tobacco tax on behalf of the provinces of British Columbia, Ontario, Manitoba, and Quebec. 我們收取PST和省級煙草稅的代表省份有不列顛哥倫比亞省，安大略省，曼尼托巴省和魁北克省。 For British Columbia, we collect PST on all goods that are taxable under the province's tax base. 根據省的稅制,在B.C省，我們將收取所有貨物的PST。 Examples of goods exempt from PST are books, children's footwear, and children's clothing. 免於PST的貨物, 例如;書籍，兒童鞋類和兒童服裝。

For Ontario, we collect PST on all goods that are taxable under the province's tax base. 根據省的稅制,在安大略省，我們對所有應稅貨物收取PST。 Examples of goods exempt from PST are books, footwear under $30 and children's clothing. 但是仍有一些免於PST的貨品,如書籍，及鞋類30美元以下和兒童服裝。
For Manitoba, we collect PST on all items except books, footwear, and clothing. 在馬尼托巴，除了書籍，鞋類和服裝以外,我們收取所有貨物的PST。 For Quebec, we collect PST on all items except books. 在魁北克，除了書籍以外,我們收取所有貨物的PST。 PST and tobacco tax vary according to the provincial tax rate. PST 和煙草稅依各省的稅率而有所不同。

The $5 handling fee 5元手續費

Canada Post provides us with the necessary information and prints the forms so that we can release goods to them. 加拿大郵政為我們提供了必要的資料和表格，使得我們能夠推出貨物。 In addition, they collect the duties and taxes owing and send them to us.此外，他們將發送給我們一些他們所收集的關稅和稅款。 To cover Canada Post's cost for performing these services on your behalf, you have to pay a $5 handling fee 你必須支付5美元手續費,作為加拿大郵政為履行這些服務而以您的名義所支付的費用。 If your mail item is duty- and/or tax-free, you do not have to pay the fee.  如果您的郵件是免稅的,您就不必支付任何費用。

How do you pay the duties and taxes you owe? 你如何支付你所欠的關稅和稅款？

Canada Post officials will collect the total amount owing - duties, taxes, and handling fee -: before they release your mail to you. 加拿大郵政官員會將關稅和手續費收取的總金額，發放郵件給您。

The declaration that the exporter completes must accurately describe the contents of the mail item. 海關申報表載明，必須準確地描述郵件的內容,才算完成出口手續。 To verify the declaration, an officer may open a mail item to ensure the contents match the description given.，為了確保申報表和郵件內容相吻合, 工作人員可能會打開其中一個郵件。 If there is no declaration attached, or if the declaration is incomplete, customs officers will open the item to determine the nature of the goods. 如果沒有填寫海關申報表，或者是填寫不完整，海關人員都將打開該物件，以確保貨物的真實性。 All mail items that customs officers open are clearly marked as "opened by customs." 對於所有郵件，海關人員都會明確的標示檢查的字樣。

Duty and tax owing on mail 郵件上會標示欠稅的字樣。

We enter the description and the value of the goods that we get from the declaration into our automated system.經由海關申報表的自動化系統，我們輸入了貨物的描述和貨物的價值。 The system will automatically calculate any duties and taxes owing and print this information on Form E14, Customs Postal Import Form.該系統將自動計算出任何關稅和稅款，並將資料印於E14的表格內 ，此表格即所謂的海關郵政匯入表格。 This form contains the following information:此表格的內容如下：

* your name and address; *您的姓名和地址;

* the tariff classification and description of the goods; *關稅分類和貨物說明;

* the value in Canadian funds; 用加拿大匯率來計算貨物的價值

* any duties and excise tax owing; *在任何方面的欠稅;

* any goods and services tax or harmonized sales tax owing; *任何GST和HST是統一制定的;

* any provincial sales tax or tobacco tax owing if we collect the tax on behalf of the province; and 我們代表省收取任何PST或省級煙草稅

* the $5 handling fee. * 5元手續費。

If there is no declaration, we will open the parcel to determine its contents and their value, and enter this information into our automated system.如果沒有海關申報表，我們將打開包裹，以確定其內容和其價值，並將此一資料輸入我們的自動化系統中。

What is a non-mail able item? 什麼是不能郵寄的物品？

Non-mail able items are goods that could potentially endanger postal employees, or soil or damage mail or equipment. 不能郵寄的貨物有可能危及郵政職工，或污染及損壞郵件或郵件設備。

Examples of non-mail able items include: 不能郵寄的貨物包括：

* intoxicating liquors (see the following section for details);酒精飲品（見下面一節的詳情） ;

* aerosol cans; *氣霧罐;

* flammable items; *易燃物品;

* corrosive substances; and *腐蝕性物質;

* matches (except safety matches in containers approved by Canada Post). *火柴（除了加拿大郵政批准在集裝箱的安全火柴外） 。

Customs officers will remove any non-mail able items they find and return them to Canada Post.當海關人員發現不能郵寄的貨物時,，他們會將它退回給加拿大郵政。 We will advise you in writing of our action.我們將會以書面告知您。

For more information on non-mail able items, please contact your post office.欲了解更多有關不能郵寄的貨物，請與您的郵局聯繫。

What items cannot be imported to Canada? 哪些物品不能進口到加拿大？

You cannot import items such as:你不能進口的項目，例如：

* pornography; *色情;

* obscene and seditious material; *色情及煽動性的資料;

* illegal drugs; *非法毒品;

* prohibited weapons (see details in the next section); and *禁止的武器（詳見下一節） ;

* endangered animals, including their parts and any products made from their fur, skin, feathers, and bone. *有危害性質的動植物，包括從他們的皮毛，皮膚，羽毛和骨骼所製造的任何產品。

When a mail item contains goods that cannot be imported into Canada, we detain and dispose of the goods according to the law that applies.當一個貨物郵件不能進口到加拿大，我們有權依法予以扣留和處置。 When a mail item contains both goods that can be imported and goods that cannot, we remove the goods that are not allowed, repack the rest of the goods, and process the repackaged mail item in the regular manner.當一個郵件包含可以進口和不能進口的貨物，我們會撤除不能進口的貨物，而將其餘可以進口的貨物，用一般郵寄的方式重新包裝。 We include a letter in the package that explains why we removed some of the goods.我們會寫一封為什麼會撤除部分貨物的解釋信函，放在郵件中。