If you don't know for sure, please tell people up front that you don't know for sure.
Tabacco and alcoholic products are exempted from taxes under these strict conditions:
Tobacco products
If you meet the age requirements set by the province or territory where you enter Canada, you can include up to:
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 tobacco sticks; and
- 200 grams of manufactured tobacco.
However, as of October 1, 2001, if you include cigarettes, tobacco sticks, or loose tobacco in your personal exemption allowance, only a partial exemption will apply. You will have to pay a minimum duty on these products unless they are marked
"CANADA-DUTY PAID ?DROIT ACQUITTE. You will find Canadian-made products sold at a duty-free shop marked this way. You can speed up your clearance by having your tobacco products available for inspection when you arrive.
If you bring in more than your exemption allowance, you will have to pay regular assessments on the excess amount. These regular assessments can include duties, taxes, and provincial or territorial fees. The customs officers will give an allowance for products that are marked when they calculate the amounts owing.
Alcoholic beverages
If you meet the age requirements set by the province or territory where you enter Canada, you can include one of the following:
- 1.5 litres of wine;
- 1.14 litres (40 oz.) of liquor; or
- 24 ?355 ml cans/bottles (8.5 litres) of beer or ale.
You can bring in more than the free allowance of alcohol except in Nunavut and the Northwest Territories. However, the quantities have to be within the limit the province or territory sets and, in most cases, you have to bring the quantities with you.
If you bring in more than the free allowance, you will have to pay both customs and provincial or territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before you leave Canada.
Therefore, whether it is for commercial use or personal use makes no difference. I was once forced to pay $15 CND for duty on a carton of German cigarettes from Chicago because it was not labeled "Canada Duty Paid".
http://www.ccra-adrc.gc.ca/E/pub/cp/rc4044/rc4044-e.html#P274_18115
最初由 Mr. Guo 发布
我不知烟和酒的限额,但一定要讲是自用(而不是送朋友,更不能说是买卖),就不需交税。