正有此需要,感谢。
看了楼主指引连接,有些心得与楼主探讨。
1.离加一年以上的居民返加的规定中,10000限额是指单件物品,而不是全部物品总价。原文如下,any single应该是指单一物品的,所以官方并未限制总的物品价值?而且,on the date you import it,是否还可考虑折旧?
Former resident value limitation ($10,000)
Any single personal or household item (including an automobile) that you acquired after March 31, 1977, which is worth more than $10,000 on the date you import it, is subject to applicable duties and taxes on the amount that is over $10,000.
2.结婚用品应该是免税的。原文如下,而且不需要至少6个月的使用期?
Wedding gifts
If you were married shortly before returning to reside in Canada, or if you will be married within three months of your return, you can import the wedding gifts you received abroad duty- and tax-free. You must have owned and possessed the gifts before you return to Canada. The six-month requirement and the requirement for use of the goods do not apply. These same conditions apply to goods that you import as part of a bride's trousseau.
3.另外,750是在上面可免税的物品之外,不符合owned,possosed,and used的要求的物品的总值。烟酒自然是包括其中的。
Additional personal exemptions
When you return to resume residence in Canada, you are entitled to claim a duty- and tax-free personal exemption of a maximum value of CAN$750 for goods you acquired abroad or while in transit. You do not have to own, possess, or use these goods before you return to Canada to resume residence.
4.楼主没提的关于烟酒。可带,而且烟可带的量还不止200根,但是烟草如果不是免税店购买的加拿大货(上有加拿大税已付字样的),还是要交一个minimum的税。这正好解释了入关时报关登记表上一般旅客和加拿大居民填项中的烟酒前者不征税,而后者征税的疑问。原文如下,
Alcoholic beverages
You are allowed to import only one of the following amounts of alcohol free of duty and taxes:
- 1.5 litres (53 imperial ounces) of wine;
- 1.14 litres (40 ounces) of liquor;
- a total of 1.14 litres (40 ounces) of wine and liquor; or
- 24 x 355 millilitre (12 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.
Tobacco products
You are allowed to bring in
all of the following amounts of tobacco into Canada without paying duty:
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 grams (7 ounces) of manufactured tobacco; and
- 200 tobacco sticks.
Note:
If you include cigarettes, tobacco sticks, or manufactured tobacco in your personal exemptions, you will have to pay a minimum duty unless they are marked
"CANADA DUTY-PAID ● DROIT ACQUITTÉ". Canadian-made products sold at duty-free shops are marked in this way.
要是上面的理解正确的话,加拿大海关政策还是比较人性化的哦。