Te GST me te HST mō ngā Kawemai mai i Haina: Te Mea e Utu Ana Koe
Kupu Whakataki
Mena kua whakatuwherahia e koe tētahi tauākī a te kaihokohoko tikanga i muri i te whakakorenga o tētahi ipu mai i Shenzhen, i Ningbo rānei i Vancouver, i Toronto rānei, kua mōhio kē koe ki te āhua o te whakaaro. I kīia tētahi tau i roto i te nama arumoni, i kīia tētahi atu tau i roto i te nama utanga, ā, ko te moni e nama ana ki te Tari Ratonga Rohe o Kanata (CBSA) he rite ki te tuatoru. Mō ngā kaikawemai hou ki te ara Haina, ko te nuinga o te wā ka aro te pōhēhē ki tētahi pātai: e hia te GST, te HST rānei ka utua e au mō ngā taonga mai i Haina, ā, he aha atu anō kei muri i taua tau?
Ko te whakautu poto ko te taake hoko te wāhanga matapae o te pire. Ko te GST ā-motu he 5 ōrau papatahi e pā ana ki tētahi turanga kua whakaurua kētia te taake tikanga me tetahi taake tāpiri, te taake ārai-tuku rānei. Ko te paparanga ā-rohe e whakawhirinaki ana ki te wāhi e tae atu ai ngā taonga me te tangata e kawemai ana. Ko ngā huringa tūturu e ahu mai ana i te whakarōpūtanga taripa, mai i ngā rongoā hokohoko ka taea te tāpiri i te 25 ōrau, neke atu rānei i te 300 ōrau ki runga ake i te uara o ngā taonga, me ngā ture tutuki o te pūnaha CARM a te CBSA, e whakatau ana i te wā me te pēhea o te utu.
Ka ārahihia e tēnei aratohu te tatau katoa mā te whakamahi i ngā ture me ngā pānui e whai mana ana i te mutunga o Oketopa 2026. Kei roto i tēnā ko ngā huringa o te tau 2026 ki te China Surtax Order, te tikanga hou mō ngā waka hiko Hainamana, ngā whakataunga hou mō te aukati i te tuku taonga, me ngā paepae kaikawe e pā tonu ana ki ngā wāhi iti. Ka kitea e koe ngā tau kua mahihia, he ripanga utu ā-rohe, me ngā hapa e whakanui ana i ngā utu taunga. Nā te mea ka tere te huri o ngā taripa me ngā pānui, me whakamahi i ngā tatauranga hei tūāpapa whakamahere, ā, me whakaū i tō whakarōpūtanga taripa i mua i tō whakaae ki tētahi ota hoko.
Ngā Paparanga e Toru o te Utu Kawemai i te Rohe o Kanata
Ko ia kawemai mai i Haina ki Kanata ka utua i roto i ngā paparanga, ā, he mea nui te raupapa o aua paparanga nā te mea ka whāngaihia e ia paparanga te paparanga e whai ake nei. Ko te paparanga tuatahi ko te takoha tikanga, he ōrau o te uara mō te takoha, ā, ka whakatakotoria e te whakarōpūtanga takoha o ngā taonga. Kāore he whakaaetanga hokohoko kore utu a Haina me Kanata, nō reira ko ngā taonga taketake mai i Haina he tikanga takoha i te reiti Most Favoured Nation (MFN). Mō te maha o ngā hikohiko me ngā taonga takaro he kore taua reiti, engari mō ngā kākahu me ngā hu ka taea te eke ki te 18 ōrau.
Ko te paparanga tuarua ko te huinga o ngā tikanga motuhake e pā ana ki ētahi taonga mai i ētahi pūtake. Kei roto i ēnei ko te taake tāpiri 25 ōrau mō ētahi hua rino me te konumohe Hainamana, me ngā taake ārai-tuku me ngā taake utu-whakahoki i whakatakotoria i raro i te Ture Tikanga Kawemai Motuhake (SIMA). Ka tatauhia motuhaketia ēnei mai i te taake noa, ā, koinei te take nui rawa atu e rua te utu mō te whakakore i tētahi ipu mai i Haina i tētahi atu e āhua ōrite ana i runga i te pepa.
Ko te tuatoru o ngā paparanga ko te taake hoko. Ka utua te GST i runga i te uara taketake o ngā taonga me ia utu momo-taake mai i ngā paparanga tuatahi e rua, ko te tikanga ka utua e koe te taake i runga ake i ngā utu rite-taake. Ko te mārama ki te raupapa whakarārangi te mea nui ki te matapae i te utu whenua. Koinei hoki te take kāore te hapa reiti-taake e utu noa i te taake tāpiri; ka whakanuia te GST e whai ake nei.
He aha te GST me te HST i te wa e whiti ai nga taonga i te rohe?
Te GST ā-Motu i te Kaute Tikanga
Mō ngā kawemai, ehara te GST i te utu whiriwhiri motuhake. Ka whakatakotoria e te Ture Taake Excise, ā, ka kohia e te CBSA i te 5 ōrau mō te nuinga o ngā kaipuke arumoni kāore i te kore utu, i te kore utu rānei. Ko ngā kai taketake, ētahi rongoā me ngā taputapu hauora, me ngā taonga i whakahokia mai i raro i ngā whakaritenga āwhina motuhake he tauira o ngā taonga ka uru pea ki te kore GST, engari ko ngā taonga kaihoko me ngā taonga ahumahi noa mai i Haina kāore rawa e whai mana.
Nā te mea ka tatau tika te CBSA i te GST mai i ngā raraunga kaute ka tukuna e koe, e tō kaihokohoko rānei, kāore e taea e te kaikawe, e te kaituku taonga rānei te whakarerekē i te nui. Mēnā ka hē te uara kua whakapuakina, te reiti takoha, te pūtake rānei, ka huri aunoa te GST, ā, ka tae mai te whakatikatika hei whakarerekētanga i runga i tō pūkete, kaua hei whakatika puku.
He aha i rerekē ai te whanonga a te HST, te PST me te QST
Anei te wāhanga e whakapoauau ana i te nuinga o ngā kaihoko kawemai hou. Ko ngā kawanatanga i whakataurite i tā rātou taake hoko ki tā te kawanatanga ā-motu, pērā i a Ontario, Nova Scotia, New Brunswick, Newfoundland me Labrador me Prince Edward Island, ka utua e rātou he HST kotahi. Ka puritia e British Columbia, Saskatchewan me Manitoba he taake hoko kawanatanga motuhake (PST) i runga ake i te 5 ōrau GST. Ka whakahaerehia e Quebec tana ake QST me te GST. Ko Alberta me ngā rohe e toru ka utua anake te GST.
Mō ngā tuku arumoni, ko te CBSA anake te kohi i te 5 ōrau o te GST ā-motu i te rohe, ā, ko te wāhanga ā-rohe ka whakahaerea mā roto i ētahi atu huarahi, pērā i te aromatawai-ā-koe e te kai-rēhita, te tuku moni rānei i muri mai ki te rohe. Mō ngā taonga o ia rā me ngā tuku kaikawe iti te uara ka tukuna ki ngā kaihoko, ka huri te āhua: ka kohia e te kaikawe, e te CBSA rānei te HST whakakotahi, te GST rānei me te PST e tika ana, i te tatau. Koia te take ka kite pea te kaihoko i Ontario e hoko ana i tētahi taonga CAD 300 mai i tētahi mākete Haina i te 13 ōrau i te tukunga, ko te pakihi e kawemai ana i tētahi papa o taua taonga ka kite noa i te 5 ōrau i te rohe.
Mena kāore koe i te tino mōhio ki te āhua o te whakahaere i ō ake tuku, tonoa tō kaihokohoko kia whakaaturia mai te rārangi taake kei runga i te tāurunga, nā te mea ko te whakahaere ka whakawhirinaki ki te tangata kawemai kua tuhia me te āhua o te kawe mai i ngā taonga. Kei te ripanga i raro nei te rārangi utu whakakotahi mā ia kawanatanga kia kite ai koe kei hea te wāhanga 5 ōrau ā-pāremata kei roto.
| Porowini, rohe rānei | Hanganga taake | Reiti whakakotahi | Ngā tuhipoka mō ngā kaikawemai |
| Alberta, Yukon, NWT, Nunavut | GST anake | 5% | Kāore he taake hoko ā-rohe mō ngā taonga |
| British Columbia | GST + PST 7% | 12 orau | He motuhake te PST mai i te taake ā-motu |
| Saskatchewan | GST + PST 6% | 11 orau | He motuhake te PST mai i te taake ā-motu |
| Manitoba | GST + RST 7% | 12 orau | He motuhake te taake ā-rohe |
| Ontario | HST | 13 orau | 5% te wāhanga ā-motu + 8% te wāhanga ā-rohe |
| Quebec | GST + QST 9.975% | 14.975 orau | Ko Revenu Quebec te kaiwhakahaere o QST |
| New Brunswick, Newfoundland me Labrador, PEI | HST | 15 orau | 5% te wāhanga ā-motu + 10% te wāhanga ā-rohe |
| Nova Scotia | HST | 14 orau | I heke iho i te 15% i te Paenga-whāwhā 2025 |
Kia mōhio koe i whakaitihia e Nova Scotia tana HST mai i te 15 ki te 14 ōrau i te Paenga-whāwhā 2025, nō reira kua tawhito ngā ripanga tawhito e whakaatu tonu ana i te 15 ōrau mō ia porowini o te Moana-nui-a-Kiwa.
Te Tātai: Te Hanganga o te Pūtake Taake
He poto noa iho te tataunga o te GST mō ngā taonga kawemai arumoni. Ko te taake he rite ki te uara mō te takoha, me te takoha tikanga, me tetahi taake tāpiri, me tetahi takoha ārai-tuku taonga, takoha utu rānei, me ngā utu excise, whakareatia ki te 5 ōrau. Ka taea e ia wāhanga o taua rerenga kōrero te hē i roto i te mahi, koia te take e tika ana kia aro nui atu i te reiti 5 ōrau tonu.
Ko te uara mō te takoha, i te nuinga o ngā wā, ko te uara tauwhitinga: ko te utu i utua, i utua rānei mō ngā taonga i te wā i hokona ai hei kaweake ki Kanata, i whakatikatikaina mō ētahi tāpiritanga. Kāore i rite ki te Hononga o Amerika me te maha atu o ngā pūnaha, ko te uara mō te takoha o Kanata kāore e uru ki te uta me te inihua o te ao, nō reira me whakatikatika te nama CIF ki te kaupapa kore utu i runga i te kaipuke i mua i te whakapuakitanga. Ko ngā utu me tāpiri ko te tākai, ngā āwhina pēnei i ngā pokepoke, ngā taputapu rānei i tukuna kore utu e te kaihoko, ngā utu roia me ngā utu raihana e pā ana ki te hoko, me ngā komihana hoko. Ka hurihia te moni i te reiti Peeke o Kanata e whai mana ana i te rā tuku tika ki Kanata, ehara i te rā whakawātea, he mea nui tēnei ina neke te reiti whakawhiti i waenga i te wehenga atu o te kaipuke me tōna taenga mai.
Kia whakatūria te uara mō te takoha, ka tāpirihia te takoha i te reiti taripa, ka tāpirihia te taake tāpiri hei ōrau o te uara mō te takoha, ā, ka tāpirihia ngā takoha rongoā hokohoko e ai ki te whakataunga SIMA e tika ana. Ko te tapeke o ēnei katoa, me te uara tonu, ka noho hei pūtake mō te tatau a te CBSA i te GST.
He aha kei roto i te turanga, ā, he aha kei waho
Mā te tohutoro tere ka taea te whakaora i te maha o ngā tautohe i waenganui i te tīma pūtea me te kaituku utanga.
| Tuemi utu | I roto i te turanga GST? | tākupu |
| Utu nama o ngā taonga (pūtake FOB) | Āe | I hurihia i te reiti Peeke o Kanata i te rā tuku tika |
| Moana ā-ao, rānei haurangi | No | Kāore i te nuinga o te wā ka whakaurua ki te uara mō te takoha ina whakaaturia motuhaketia |
| International inihua utanga | No | He rite tonu te whakahaere ki ngā utanga o te ao |
| Te takoha ritenga i te reiti MFN | Āe | Tāpirihia i muri i te whakatakotoranga o te uara mō te mahi |
| 25% te taake tāpiri o Haina (mēnā e tika ana) | Āe | E kiia ana he utu momo takoha |
| Te takoha ārai-tuku me te takoha taupatupatu | Āe | Ka tatauhia te GST i runga i ēnei takoha |
| Ngā utu kingi, ngā āwhina taputapu, te tākai | Āe, mēnā e tika ana | Kua tāpirihia ki te utu kia eke ki te uara mō te takoha |
| Ngā utu hokohoko me ngā utu whakahaere | No | Wehea ngā utu ratonga me ō rātou ake tikanga taake |
Ko ngā ratonga kawe waka o te ao whānui kāore he GST i te nuinga o te wā ina uru atu ki roto, ki waho rānei i Kanata, koia te take kāore he GST i te rārangi utanga moana i runga i te nama a te kaituku uta, engari ko ngā ratonga ā-rohe o Kanata pērā i te whakahaere tauranga, te kaihokohoko me te taraka ā-rohe e whakaatu ana i te nuinga o te wā. Ko te whakahaere tika e whakawhirinaki ana ki te āhua o te kirimana me te tuku nama ki ngā ratonga, nō reira tonoa he whakamārama rārangi-i-rārangi.
Ngā Reiti Taake mō ngā Taonga Haina i te tau 2026
Kāore te takoha i roto i te pātai GST me te HST i runga i te pepa, engari i roto i te mahi tūturu, koinei te mea e ārahi ana i te pire GST, nō reira, kāore i oti tetahi whakatau tata utu e kore e whakaurua.
Ka whakarōpūtia e te Tari Taake o Kanata ia hua ki roto i tētahi whakarōpūtanga tekau-mati, ā, ko te reiti MFN e piri ana ki taua waehere koia te utu a ngā taonga taketake o Haina. Ka whakahoutia te taripa i ētahi wā i te tau, ā, ko te putanga whakakotahi hou rawa atu i whakaputaina e te CBSA, T2026-2, i tīmata i te 1 o Hepetema, 2026, nō reira, kāore pea e pāngia te reiti e maumahara ana koe mai i tētahi hoko i ngā tau e rua ki muri. Kei te ripanga i raro nei ngā whānuitanga whānui, whakamārama mō ngā whānau hua noa.
| whanau hua | Te mahi MFN noa | He aha te mataara |
| Ngā hikohiko kaihoko, ngā waea, ngā rorohiko | Kore utu (0%) mō te nuinga o ngā raina | Ko te GST anake te utu rohe mēnā kāore he rongoā hokohoko e pā ana. |
| He takaro me te taakaro | Kore utu (0%) mō te nuinga o ngā raina | Tirohia motuhaketia ngā ture haumaru hua me ngā ture tapanga |
| Ngā kākahu me ngā taputapu kakahu | Tata ki te 16% ki te 18% | Ka whakarerekē te hanganga o te papanga me te mana whatu, whatu rānei i te waehere |
| hū | Tae atu ki te 18% | Ko te rauemi o runga me te kapu e whakatau ana i te raina |
| Ngā kakahu o te whare (ngā moenga, ngā tauera) | Tata ki te 14% ki te 18% | Tirohia te nui o te muka me te hanganga |
| Ngā taonga kirihou me ngā taputapu whare | Tata ki te 6.5% | He whakaritenga tāpiri kei ētahi tūemi e pā ana ki te kai |
| Furniture | Kore utu ki te 9.5% pea | Ko te rauemi me te whakamahinga te mea e whakatau ana i te whakarōpūtanga |
| Ngā taonga maitai me te konumohe | I te nuinga o te wā 0% ki te 8% | Tērā pea ka whai i te taake tāpiri 25% o Haina, i te takoha SIMA rānei. |
He aratohu ēnei awhe, ehara i te whakatau. Ka rerekē ngā utu tuturu i runga i te rārangi me ngā taipitopito o te hua, ā, me whakaū ēnei ki te Tari Taake o nāianei mō tō waehere mati tekau.
Ko te akoranga whaihua, ko te ipu hikohiko ka whiwhi pea i te 5 ōrau noa iho o te GST, engari ko te ipu kākahu e utu ana i te tata ki te kotahi tāra o te takoha me te GST mō ia whā tāra o ngā taonga. He mea nui anō hoki te ranunga hua i roto i te tukunga whakakotahi, LCL rānei, nā te mea ka whakarōpūtia takitahi ia raina, ā, ko te tapeke whakauru ko te tapeke o aua raina.
Hei whakamutunga, kia maumahara ko te whakarōpūtanga he whakataunga ture. Ka titiro te CBSA ki te āhua o te hua me ōna āhuatanga, kaua ki te tapanga kei runga i te nama a tō kaiwhakarato, ā, i roto i āna kaupapa matua mō te tutuki i ngā whakaritenga tauhokohoko o Hānuere 2026, i whakaingoatia e te tari te whakarōpūtanga tari me te whakatinanatanga o ngā whakahau taake tāpiri hei kaupapa arotahi. Ko ngā kawemai e whakaaro ana ki te waehere HS he mea whai muri iho, ko rātou ka whiwhi aromatawai anō.
Ngā Taake Tāpiri me ngā Taake Ārai-Para: Te Wāhi e Pahū ai te Pire
Te Taake Tāpiri 25 Ōrau o Haina mō te Rino me te Konumohe
I whakatakoto a Kānata i tētahi taake tāpiri 25 ōrau ki runga i ētahi hua rino me te konumohe i hangaia i Haina i te 22 o Oketopa, 2024, ā, kei te haere tonu tēnei ki ngā taonga kua whakarārangihia i roto i te Āpitihanga 2 o te Ture Taake Tāpiri o Haina (2024). Ka tāpirihia te taake tāpiri ki te taake noa, ka tatauhia i runga i te uara mō te taake, ā, kei roto anō hoki i te turanga mō te GST. Mō te kaihoko kawemai o ngā mea whakarewa konumohe, ngā whakapiri, me ētahi atu taonga kua hipokina, koinei pea te rerekētanga i waenga i tētahi kaupapa whai hua me tētahi mate.
He takirere whakaora. Mā te Ota Whakakorenga Taake Tāpiri o Haina ka taea te whakaora i ngā take o te iti o te tuku, ngā herenga kirimana me ētahi atu āhuatanga motuhake mō ngā taonga kua whakarārangihia me ngā kawemai whai mana, ā, nā tētahi whakatikatika i rēhitatia i te Hanuere 2026 i whakaroa taua whakakorenga tae noa ki te 31 o Tīhema, 2026 me te whakatikatika i ētahi whakaahuatanga hua. Kāore te whakakorenga e aunoa. Me tono koe me te whakamanatanga tika me ngā tuhinga tautoko, nō reira hangaia ngā pepa i mua i te taenga mai o ngā taonga kaua i muri mai.
Ngā Waka Hiko: Mai i te Taake Tāpiri 100 Ōrau ki te Pūnaha Whakaaetanga me te Quota
Ko te huringa nui rawa atu o te tau 2026 e pā ana ki ngā waka hiko Hainamana. Mai i te 1 o Poutū-te-rangi, 2026, i whakakorea te taake tāpiri 100 ōrau i whakamahia mai i Oketopa 2024. Hei whakakapi, me tono a Kanata i tētahi whakaaetanga kawemai motuhake mai i Global Affairs Canada mō ngā waka kei roto i te whānuitanga, ka tono i tētahi taripa 6.1 ōrau hei utu mō te taake tāpiri, ā, ka tukuna ngā whakaaetanga i roto i tētahi rohenga ā-tau e rere ana mai i te 1 o Poutū-te-rangi, 2026 ki te 28 o Pēpuere, 2027 i runga i te kaupapa tuatahi tae mai, tuatahi mahi.
Mō ngā kaupapa GST, he māmā noa iho te akoranga. Ko te turanga inaianei ko te uara o te waka me te 6.1 ōrau o te takoha, kaua ko te uara o te waka i tāruatia e te takoha tāpiri, nō reira he iti rawa te pire takoha i tērā i te tau kua hipa. Engari e 60 noa iho ngā rā e whai mana ana te whakaaetanga mai i te tukunga, ā, me whakaatu i te wā whakawātea, ā, ki te kore taua whakaaetanga ka whakakahoretia te kawemai. Ko te utu mō te whakaaetanga ngaro ehara i te takoha engari he waka kua mau. Ko ngā kawemai kore-arumoni e hipokina ana e ngā whakaritenga o te Upoko 98 kei waho o ngā ture hou.
Ngā Mahi Ārai-Tuku me ngā Mahi Whakahē i raro i te SIMA
Ko te tuatoru o ngā wāhanga ko te mea ka taea te huri i tētahi whakatau utu pai hei aituā. I raro i te SIMA, ka tirotirohia e te CBSA mēnā kei te tukuna ngā taonga mai i ētahi whenua, kei te tautokona rānei, ā, ina kitea kei te pērā, ka whakatakotohia he takoha ka nui ake i ngā takoha noa. He maha ngā wā ka pāngia ngā taonga Haina.
E rua ngā whakataunga tata nei e whakaatu ana i te tauine. I roto i tana whakataunga whakamutunga mō ngā taputapu tēpu muka whakarewa i hangaia ki te wera mai i Haina, i tono te CBSA, mai i te 28 o Mei, 2026, i tētahi takoha ārai-tuku o te 332.4 ōrau o te utu kaweake me te takoha taupatupatu o te 4.83 yuan ia kirokaramu. Kātahi, i te 29 o Hūrae, 2026, i whakaputa te tari i tētahi whakataunga tuatahi mō ngā taura hanga whare kāore i te patu mai i Haina, me ngā takoha wā poto o te 225.9 ōrau e utua ana mō ngā taonga kaupapa i tukuna i taua rā, i muri mai rānei. Ko ia o aua moni ka whāngai ki te turanga GST, nō reira ka whai te taake i te takoha ki runga.
Ko ngā mahi SIMA te take me tirotiro e ngā kaikawemai te rārangi mehua o nāianei a te CBSA i mua i te tono mai i tētahi kaiwhakarato hou. E herea ana ēnei ki tētahi whakaahuatanga hua me tētahi takenga mai, ehara i te mea ki tētahi waehere taripa anake, ko te tikanga ka mau tonu pea tētahi hua kua whakarōpūtia i raro i tētahi waehere e whakapono ana koe he haumaru. Ka rerekē pea ngā utu i ia kaikawemai, ka taea te tirotiro anō i ngā mehua i roto i ngā arotakenga paunga, ā, ka taea te aromatawai i ngā taripa i muri i te tukunga. Ina kimi koe i tētahi kāwai hou, tonoa tō kaihokohoko kia whakahaere i tētahi tirotiro SIMA, ā, kia rite tonu ngā ingoa o te kaihanga me te kaikawemai ki tā te nama e kī ana.
Ngā Tauira Kua Whakamahia: Te Āhua o ngā Tau
Mā ngā tau ka mārama te raupapatanga. E whakaarohia ana i raro nei he kawemai arumoni i roto i tētahi kawanatanga e kohia ana te 5 ōrau GST ā-motu anake i te rohe, ā, e whakamahia ana e rātou ngā reiti takoha porowhita, whakaahua. Kei roto i ngā tāra Kanata ngā uara, ā, kāore e whakaurua te utanga o te ao.
| Whakaari | Uara mō te mahi | Te takoha me te taake tāpiri | Te turanga taake | Te tāke hokohoko ki te 5% | Te tapeke i utua ki te CBSA |
| Ngā taputapu hikohiko, 0% te takoha | 50,000 | 0 | 50,000 | 2,500.00 | 2,500.00 |
| Kākahu he 18% te takoha | 30,000 | 5,400 | 35,400 | 1,770.00 | 7,170.00 |
| Taonga konumohe, 6.5% te takoha + 25% te takoha tāpiri | 20,000 | 6,300 | 26,300 | 1,315.00 | 7,615.00 |
| Ngā taputapu whare kirihou i te 6.5% o te takoha | 25,000 | 1,625 | 26,625 | 1,331.25 | 2,956.25 |
I te tuatahi o ngā horopaki, ko te GST te kaupapa matua. I te tuarua me te tuatoru, he maha ngā wā ka nui ake te takoha me te tāke tāpiri i te GST, ā, he teitei ake te GST i tōna āhua mō ngā taonga anake nā te mea kua tipu te turanga. Ka mau tonu te tauira puta noa i ngā momo hua: ko te taumaha o te kawenga takoha, ko te nui ake o te taake katoa e utua ana e te kaihoko mai, nā te mea ka pāngia te turanga kua whakanuia e te GST.
Mō te tangata kua rēhita GST, ko te pou GST ka taea te whakahoki mai hei whiwhinga taake whakauru, nō reira ko te utu whenua tuturu ko te uara me te takoha me te taake tāpiri me te utunga me ngā utu, ehara i te moni katoa i te pou whakamutunga. Mō te tangata kāore i rēhita, ko ia tāra i roto i taua pou he utu tuturu.
E whakaatu ana tētahi take rongoā hokohoko i te nui rawa o te tūponotanga o te puranga. Hei tauira noa iho, me kī ko te reiti wā poto 225.9 ōrau mō ngā taura hanga i whakamahia katoatia ki te utu kaweake o te CAD 100,000. Ko te takoha he CAD 225,900, ko te GST turanga CAD 325,900, ko te GST CAD 16,295, me te tapeke utu CAD 242,195 mō ngā taonga he CAD 100,000 te utu. Ko ngā aromatawai SIMA tūturu e whakawhirinaki ana ki ngā reiti motuhake ki te kaweake me te āhua o te tatau i te takoha, engari e whakaatu ana te tauira he aha te tirotiro i ngā rongoā hokohoko i mua i te tono he mea whiriwhiri.
Ngā Mōkihi Iti, te Kaikawe me te Paepae CAD 20
Ehara i te mea he ipu ngā kawemai katoa a Haina. Kei te piki haere te nui o te rahinga e tae mai ana i te mea he kaikawe, he pōkai mēra rānei e tonoa ana e ngā kaihoko, e ngā kaihoko ipurangi iti rānei, ā, he rerekē ngā ture. Ka pupuri a Kanata i te paepae CAD 20 mō ngā tuku kaikawe me ngā tuku mēra mai i ngā whenua ehara i te United States me Mexico. I raro i te Ture Whakakorenga Kaikawe Kaikawe, ka taea te whakauru mai i ngā taonga e uara ana i taua nui, i raro iho rānei i taua nui, me te kore utu i te takoha me ngā taake. I runga ake i tēnā, ka whai mana te takoha, te GST, me te mea e tika ana, te PST, te HST rānei.
Kāore ngā utaina Hainamana e whai hua mai i te taake CAD 40 teitei ake me te CAD 150 teitei ake e pā ana ki ngā taonga kaikawe mai i te Hononga o Amerika, i Mexico rānei i raro i te CUSMA, ā, ko aua paepae e hiahia ana kia uru ngā taonga ki te tauhokohoko o te US, o Mexico rānei i mua i te tukunga ki Kanata. Ko te kaupapa Kaikawe Utu Iti a te Kaikawe (CLVS), he mea whiriwhiri mā ngā kaikawemai, ka taea e ngā kaikawe whai wāhi te ripoata me te tatau i ngā utaina me te uara mō te taake tae atu ki te CAD 3,300 i ia marama. Ko ngā mea katoa i runga ake i tēnā ka neke ki te whakaurunga whaimana.
| Ara | Te rohenga whakahekenga mahi | Te rohe whakahekenga taake | Notes |
| Kaikawe mai i Haina | CAD 20 | CAD 20 | Kei te wātea te kaupapa CLVS mō ngā uara tae atu ki te CAD 3,300 |
| Poutapeta mai i Haina | CAD 20 | CAD 20 | Kāore he paepae teitei ake mō te kaikawe |
| Kaikawe mai i te US, i Mexico rānei (CUSMA) | CAD 150 | CAD 40 | Me tīmata ngā taonga ki te hokohoko i reira i te tuatahi |
| Ki runga ake i te paepae, tae atu ki te CAD 3,300 | Ka pā te kawenga | Ka pā te GST, te HST, te PST rānei | Kua whakakorea i raro i te CLVS, i te whakaurunga uara-iti rānei |
He tūponotanga tutuki ture te wehewehe i ngā ota kia maha ngā pōkai iti iho i te CAD 20, te whakaiti rānei i te uara kia taka ki raro i te paepae, ā, ka taea e te CBSA te tono tuhinga pūtake i muri i te meka. Ko ngā kaihoko e tuku ana i ngā taonga ki ngā kaihoko o Kanata me whakamahere ki te kohi, ki te utu rānei i mua i ngā taake i raro i ngā tikanga kua utua te takoha tuku, kaua e waiho te kaihoko ki te utu i te tatau, nā te mea ka akiakihia ngā whakakorenga me ngā whakahokinga e ngā utu ohorere.
CARM, RPP me te Rere Moni: Āhea me te Pēhea e Utu ai koe
Mai i te noho ko te pūnaha Aromatawai me te Whakahaere Moni Whiwhi a te CBSA, e mōhiotia ana ko te CARM, hei pūnaha tuturu mō te kaute tikanga, ehara i te mea ko te nui o te moni e utua ana e koe engari ko wai hoki te kawenga me te wā. Me whai nama pakihi Kanata ia kaihoko kawemai arumoni i tukuna e te Tari Moni Whiwhi o Kanata me te pūkete kaupapa kawemai-kaweake, ā, kāore e taea te whakamahi i te nama pakihi a te kaihokohoko tikanga ki te tuku taonga i runga i te ingoa o te kaihoko kawemai.
Hei tuku i ngā taonga i mua i te utunga o ngā takoha me ngā tāke, me whakauru te kaihoko kawemai ki te kaupapa Tukunga i mua i te Utu (RPP) me te whai i te haumarutanga pūtea, hei moni tāpui, hei here tikanga rānei. Ka whakaritea te moni ki runga i te nama nama nui rawa atu a te kaihoko kawemai, tae atu ki te GST, i ngā marama 12 kua hipa. Me utu katoa ngā kaihoko kawemai kāore he RPP i mua i te tukunga, ka taea ai te pupuri i tētahi ipu i roto i te taunga me te whakaoho i ngā utu rokiroki.
Ko te kaikawemai kua tuhia te kawenga mō ngā takoha me ngā taake katoa, tae atu ki ngā moni tāpiri i kitea i muri mai mā te manatoko, te whakatika hapa rānei. I mutu te whakaoranga whakawhiti CARM i te 31 o Hakihea, 2025, ā, mai i te 31 o Hānuere, 2026, ka pāngia ngā toenga kua tomuri e ngā whiu utu tomuri me te huamoni. Ka tukuna te kaute whakamutunga mā te Whakapuakitanga Kaute Tauhokohoko i roto i te Portal Kiritaki CARM, ā, ko te kaikawemai e hinga ana i muri ka tūpono ka ngaro ngā mana RPP.
Mō ngā kawemai iti me ngā kawemai waenga, ko te tikanga he taonga moni te GST me whakarite tahua. Mā te kaupapa kawemai ā-tau o te CAD 400,000 ka puta he GST tata ki te CAD 20,000 i mua i te tatau i tētahi takoha, i tētahi taake tāpiri rānei, ā, mā te whakatau i ngā kaute i runga i tētahi huringa tauākī ā-marama, ko te whiwhinga i tētahi wā he wāhanga nui o te whakapaipai mahi. Whakamaherehia te moni here, te moni tāpui rānei, te rā utu tauākī, me te whakaroa i mua i te hokinga mai o te GST hei whiwhinga.
Te Whakaora i te GST: Ngā Whiwhinga Taake Whakauru me te hunga e Tika Ana
Mena kua rēhita koe mō te GST/HST, ā, ka kawemai koe i ngā taonga hei whakamahi māu i roto i ō mahi arumoni, ko te GST i utua i te rohe ka taea te whakahoki mai hei whiwhinga taake whakauru i runga i tō puka whakahoki auau. Mō te kaitono, ko te rārangi GST i roto i ngā tauira i runga ake nei he pātai mō te wā, ehara i te utu tuturu. Kāore e taea e te hunga kāore i rēhita, pērā i ngā kaihoko me ngā pakihi iti kāore anō kia rēhita, te whakahoki mai, koia te take he utu tūturu te taake mā rātou.
Hei tono, me whiwhi koe i ngā tuhinga tika: te pūkete kaute a te CBSA e whakaatu ana i te nama pakihi a te kaikawemai, te nui o te GST me ngā taipitopito whakauru, me te taunakitanga utu. Ko ngā hapa i roto i te ingoa, i te nama rānei o te kaikawemai he take noa e whakaroa ai ngā nama. Kāore e taea e te kaikawemai ehara i te kainoho kāore i rēhitatia te tono mena kāore i rēhita, ā, ki te mahi te kaihoko ke hei kaikawemai kua tuhia i raro i ngā tikanga kua utua te takoha tuku, ko te GST te utu a taua kaihoko, e puta ana i roto i tō utu.
Ka whai ngā taake ā-rohe i ā rātou ake ture. I Quebec, ka whiwhi ngā kaitono QST i te moni whiwhi mā Revenu Quebec, engari i British Columbia, Saskatchewan me Manitoba, ko te PST kāore e taea te whiwhi mō ngā taonga ka pau, kaua e hokona anō. Kōrero ki tō kaikaute mō te whakahaere a tō kawanatanga i ngā taonga kawemai e hokona anō ana e koe, e whakamahia ana i roto i te hanga, e pau rānei.
Ngā Hapa Noa e Nui Ake ai te Utu o ngā Kawemai mai i Haina
Te Whakaiti i te Uara, te Wehewehe rānei i ngā Nama
Ko te whakapuaki i te uara iti iho i te utu i utua, te wehewehe rānei i tētahi hoko ki roto i ētahi nama nama kia taka ki raro i tētahi paepae, te huarahi tere ki te tiki manatoko CBSA. Ko ngā whiu, me te takoha me te GST i tika kia utua e koe, he nui ake i te mea i penapenahia e koe.
Te Kōwhiri i te Waehere Tariff Hē
He maha ngā wā ka tukuna e ngā kaiwhakarato he waehere HS e ōrite ana ki te whakarōpūtanga kaweake Hainamana, he rite ki te waehere o Kanata mō ngā mati tuatahi e ono engari ka wehe kē i muri i tēnā. Ko ngā mati whakamutunga e whā e whakatau ana i te reiti takoha, te kaupapa taake tāpiri me te mea kei roto i te whānuitanga o tētahi mehua SIMA, nō reira, ka hē pea tētahi waehere i tāruatia mai i ngā tuhinga a te kaiwhakarato i ētahi huarahi nui.
Ko ngā hapa whakarōpūtanga te momo hapa tino utu nui nā te mea ka nui haere te kino. Ko te tikanga o te waehere hē ko te takoha hē, ko te GST hē, tera pea he taake tāpiri i ngaro, me te aromatawai anō e haere tahi ana me te huamoni. Me arotake te hua ki ngā tuhipoka takoha i mua i te tukunga tuatahi, ā, me pupuri tonu ngā take.
Te Whakapoauau i ngā Incoterms me te Uara mō te Mahi
He maha ngā kaiwhakarato Hainamana e whakahua ana i ngā utu CIF, DDP rānei. E ai ki ngā ture o Kanata, ko te nuinga o te wā kāore e whakaurua ngā utu uta me te inihua o te ao ki te uara mō te takoha, nō reira, ko te kī he nui rawa te utu CIF hei uara e whakanui ana i tō takoha me te turanga GST. Ko te hapa whakamuri, arā, ko te whakaaro ki tētahi utu kei roto ngā utu tāpiri me te mea he FOB, ka taea te whakaiti i te utu.
Me tono atu ki tō kaiwhakarato kia whakaatu i te uara o ngā taonga, te utu me te inihua hei rārangi motuhake i runga i te nama arumoni. Mā tēnei whakarerekētanga ngāwari ka whai turanga ma te kaihokohoko, ā, ka tiakina koe mēnā ka tono te CBSA kia kite i te wehewehenga.
Te Whakahē i te Takenga Mai me te Tuhinga
Ka huri ngā taake tāpiri me ngā takoha SIMA ki te whenua taketake, ā, ka taea e te CBSA te manatoko i te takenga mai i muri i te tukunga. Puritia te nama arumoni, te rārangi tākai, te pire uta me ngā tuhinga whakaputa a te kaiwhakarato mō ngā tau e ono, nā te mea ko te kaikawemai kua tuhia te kawenga mō ēnei.
Me pēhea te āwhina a Topway Shipping i ngā Kawemai o Kanata ki te Whakahaere i te Utu Taunga
Mai i te tau 2010, ko Topway Shipping, kei Shenzhen, Haina tōna tari matua, he kaiwhakarato ngaio mō ngā otinga whakahaere hokohoko ipurangi whakawhiti-rohe. Neke atu i te 15 tau te wheako o te tīma whakatū i roto i ngā mahi whakahaere o te ao me te whakawātea tikanga, me te arotahi nui ki te kawe waka mai i Haina ki Amerika, ā, ka mau tonu taua wheako ki te huarahi e whakamahere ai te kamupene i ngā utanga e haere ana ki Kanata.
Ka horahia e ngā ratonga a Topway Shipping te mekameka kawe waka katoa: te kawe waka tuatahi mai i ngā wheketere me ngā wāhi whakakotahi o Haina, te whare putunga ki tāwāhi , te whakawātea tikanga me te tuku whakamutunga. I te taha moana, ka tukuna e te kamupene ngā utanga ngāwari mō ngā ipu katoa (FCL) me ngā utanga iti iho i te ipu (LCL) mai i Haina ki ngā tauranga nui o te ao. Mā tēnei ka taea e ngā kaihoko o Kanata te whiriwhiri i waenga i tētahi ipu motuhake mō tētahi ota hoko nui me tētahi tuku LCL whakakotahi ina iti ake, ina nui ake rānei ngā ota.
E toru ngā wāhi e pā ana ki te GST me te takoha. Ko te tuatahi ko te tuhi tuhinga, nā te mea ko ngā nama arumoni e whakaatu ana i te uara FOB, te utu utanga me te inihua motuhake, me ngā whakaahuatanga tika me ngā waehere HS, ka pupuri i tō uara takoha kia tika. Ko te tuarua ko te whakamahere: mā te whiriwhiri i waenga i te FCL me te LCL i runga i te utu taunga mō ia waeine kaua ki te utu mō ia ipu ka taea e koe te whakamātautau i ngā tātaitanga i roto i tēnei tuhinga i mua i te wehenga atu o te utanga i te wheketere. Ko te tuatoru ko te whakawātea, e āwhina ana te papamuri tikanga tuku i ngā kaituku kaipuke ki te whakarite i ngā whakaurunga ma, te mahi tahi me ngā kaihokohoko tikanga tuku raihana e tuku ana i te tono ki Kanata, me te karo i ngā whakaroa e hanga ana i ngā utu whakaheke me te rokiroki.
Ina whakatairitehia ngā kaituku uta, pātai atu ki ia kamupene me pēhea tā rātou whakahaere i ngā waehere HS, mēnā kei te tohu rātou i te utu tāpiri, i te SIMA rānei i mua i te tuhi pukapuka, ā, ko wai hoki e whakahaere ana i te urunga mai ki Kanata. Ko te utu utanga e ahua iti iho ana i te CAD 300 mō ia ipu ka taea te utu i ngā mano tāra mena ka hē te whakarōpūtanga o te utanga. Ko ngā kawemai e whakapuaki wawe ana i ngā whakaahuatanga hua, ngā waehere HS me ngā taipitopito kaiwhakarato ki a Topway Shipping ka whiwhi i te pikitia pono ake o te utu katoa o te uta.
He Raupapa Whaihua i mua i te Tukunga
Tīmata ki te whakarōpūtanga. I mua i te utu i te moni tāpui, whakaūhia te waehere taripa tekau-mati, te reiti MFN, me te puta mai o te waehere, te whakaahuatanga hua rānei i roto i te rārangi taake tāpiri, i te inenga SIMA rānei. Ko te mahi i tēnei me ngā whakaritenga tūturu a te kaiwhakarato, kaua ko ngā ingoa hokohoko, ko te taahiraa tutuki ture iti rawa e wātea ana.
Muri iho, hangaia te tauira utu whenua me te tātai i roto i tēnei tuhinga: te uara mō te takoha, me te takoha, me tetahi taake tāpiri, takoha SIMA rānei, whakareatia ki te 5 ōrau mō te GST, me te utanga, te kaihokohoko, ngā utu here me te tuku ki uta. Whakamātauria i te pito teitei o te awhe takoha kia kite ai koe i te tairongo o tō tawhē, ā, whakatauhia mēnā ko koe te kaikawemai kua tuhia, mēnā rānei ka tangohia taua tūranga e te kaihoko.
Hei whakamutunga, whakaritea tō pūkete CARM, te haumarutanga pūtea me te whakaaetanga kaihokohoko i mua i te rerenga o te kaipuke, ā, puritia he kōnae me te nama hokohoko, te rārangi tākai, te pire uta, ngā taunakitanga takenga mai me ngā tuhinga murunga utu, whakaaetanga rānei. Ka tere ake te whakaoti i tētahi uta me ngā pepa katoa, ka iti ake te utu tiaki mēnā ka arotakehia, ā, ka hoatu ki tō kaikaute ngā mea e hiahiatia ana hei kereme i te whiwhinga.
Opaniraa
He māmā noa iho te GST mō ngā kawemai mai i Haina i roto i te kaupapa, ā, he uaua hoki i roto i te mahi. Ko te reiti he 5 ōrau i te rohe mō te nuinga o ngā taonga arumoni, me te HST, PST me te QST e whakarārangihia ana i runga i te kawanatanga me te momo kawemai. Ko te mea e miharo ana te tangata ko te turanga, kei roto ko te takoha, te taake tāpiri me ngā utu anti-dumping, me te pūnaha huri noa, ko te tikanga i te tau 2026 ko ngā pūkete CARM, te haumarutanga pūtea me ngā whiu pumau mō te utu tomuri.
Ko ngā pane o tēnei tau, mai i te mutunga o te taake tāpiri EV 100 ōrau ki te 332.4 ōrau o te takoha ārai-tuku i runga i ngā taputapu muka whakarewa, e whakaatu ana i te tere o te panoni o te ahua utu. Ko ngā kawemai e tino pai ana ki te whakarōpū tuatahi, e whakatauira ana i te utu me te pono, ā, e pupuri ana i ngā tuhinga katoa. He onge te mea ka taea te whiriwhiri i ngā taake, engari ko te whakarōpūtanga, te aromatawai, te huarahi me te wā.
Mena kei te hiahia koe ki tētahi atu tirohanga mō tētahi tuku kua whakaritea, ka taea e Topway Shipping te arotake i te ranunga hua, te mahere ipu me ngā tuhinga i mua i te tuhi, kia ōrite ai te tau kei runga i tō tauākī pūkete ki te tau kei roto i tō ripanga tātai.
FAQs
P: Ka utua he GST mō te utu utanga o tētahi taonga kawemai mai i Haina?
A: Kāore i te rohe. Kāore i roto i te utu takoha o Kanata ngā utanga me te inihua o te ao, ā, ko te tikanga he kore utu mō te kawe waka o te ao. Ko ngā ratonga ā-rohe o Kanata pēnei i te kaihokohoko me te taraka he mea takoha i te nuinga o te wā.
P: Me utu e au te 13 ōrau HST mō te taunga ipu arumoni ki Ontario?
A: I te rohe, ko te CBSA anake te kohi i te 5 ōrau o te GST ā-motu mō ngā whakaurunga arumoni. Ka whakahaerehia motuhaketia te wāhanga ā-rohe, ā, ko te whakahaerenga ka whakawhirinaki ki tō tūnga rēhita, nō reira whakaūhia ki tō kaihokohoko.
P: He herenga kore-taake, kore-tiketike rānei mō ngā mōkihi mai i Haina?
Āe, CAD 20 mō ngā tukunga mēra me ngā tukunga mēra. I runga ake i tēnā, ka pāngia te taake takoha me te taake hoko. Ko ngā herenga teitei ake o te CAD 40 me te CAD 150 mō ngā taonga CUSMA mai i te US, i Mexico rānei.
P: Ka taea e au te whakahoki mai i te GST?
A: Mena he rēhita GST/HST koe e kawemai ana mō ngā mahi arumoni, ka taea e koe te kereme i te GST i utua i te wā kawemai hei whiwhinga taake whakauru. Kāore e taea e ngā kaihoko me ngā pakihi kāore anō kia rēhita.
P: E pā ana te taake tāpiri 25 ōrau o Haina ki ngā taonga Hainamana katoa?
A: Kāo. E pā ana tēnei ki ngā hua rino me te konumohe kua whakarārangihia i roto i te Āpitihanga 2 o te China Surtax Order (2024), ā, ka wātea pea te murunga utu tae noa ki te 31 o Hakihea, 2026 mō ngā taonga me ngā kawemai e tika ana.
