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Res.2 |
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by
無回答
from
バンクーバー 2007/12/09 20:05:59
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.
If you include cigarettes, tobacco sticks or manufactured tobacco in your personal allowance, a partial exemption may apply. You will have to pay a special duty on these products unless they are marked "CANADA - DUTY PAID ? DROIT ACQUITTÉ." 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 personal allowance, you will have to pay regular assessments on the excess amount. These regular assessments can include duties, taxes and provincial or territorial fees. Border services officers will give an allowance for products that are marked "CANADA - DUTY PAID ? DROIT ACQUITTÉ" when they calculate the amounts owing.
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