GST ndi HST pa Zogulitsa Zochokera ku China: Zimene Mumalipiradi
Introduction
Ngati mudatsegulapo chikalata cha broker wa kasitomu pambuyo poti chidebe chochokera ku Shenzhen kapena Ningbo chachotsedwa ku Vancouver kapena Toronto, mukudziwa kale momwe zimakhalira. Invoice yamalonda imati nambala imodzi, invoice ya katundu imati ina, ndipo ndalama zomwe zili ku Canada Border Services Agency (CBSA) zimawoneka ngati gawo lachitatu. Kwa otumiza katundu atsopano ku China lane, chisokonezo nthawi zambiri chimakhala pa funso limodzi: kodi ndimalipira ndalama zingati pa katundu wochokera ku China, ndipo ndi chiyani china chomwe chikubisala kumbuyo kwa nambala imeneyo?
Yankho lalifupi ndilakuti msonkho wogulitsa ndiye gawo lodziwikiratu la biluyi. GST ya boma ndi 5 peresenti yokhazikika yomwe imagwiritsidwa ntchito pa maziko omwe ali kale ndi msonkho wa misonkho ndi msonkho wina uliwonse wowonjezera kapena woletsa kutaya katundu. Gawo lachigawo limadalira komwe katunduyo akupita komanso amene akutumiza. Kusintha kwenikweni kumachokera ku gulu la misonkho, kuchokera ku njira zamalonda zomwe zingawonjezere 25 peresenti kapena kupitirira 300 peresenti pamwamba pa mtengo wa katunduyo, komanso kuchokera ku malamulo otsatira malamulo a CARM system ya CBSA, yomwe imasankha nthawi komanso momwe mumalipira.
Bukuli likufotokoza zonse zokhudza kuwerengera pogwiritsa ntchito malamulo ndi zidziwitso zomwe zinali kugwira ntchito kuyambira kumapeto kwa Okutobala 2026. Izi zikuphatikizapo kusintha kwa 2026 ku China Surtax Order, njira yatsopano yopezera chilolezo ndi quota pamagalimoto amagetsi aku China, zisankho zatsopano zotsutsana ndi kutaya katundu, ndi malire a courier omwe akugwirabe ntchito pamapaketi ang'onoang'ono. Mupeza manambala ogwirira ntchito, tebulo la mitengo yachigawo, ndi zolakwika zomwe nthawi zambiri zimawonjezera ndalama zoyendera. Chifukwa mitengo ndi zidziwitso zimasintha mwachangu, onani ziwerengerozo ngati maziko okonzekera ndikutsimikizira gulu lanu la tariff musanapereke ku order yogula.
Zigawo Zitatu za Mtengo Wochokera Kunja ku Malire a Canada
Kutumiza kulikonse kuchokera ku China kupita ku Canada kumalipidwa m'magawo, ndipo dongosolo la magawo amenewo ndi lofunika chifukwa chilichonse chimadyetsa china. Gawo loyamba ndi msonkho wa msonkho, womwe ndi gawo la mtengo wa msonkho ndipo umakhazikitsidwa ndi gulu la msonkho wa katunduyo. China ilibe mgwirizano wamalonda waulere ndi Canada, kotero katundu wochokera ku China nthawi zambiri amalipidwa pamtengo wa Most Favoured Nation (MFN). Pazinthu zambiri zamagetsi ndi zoseweretsa, mtengo wake ndi zero, pomwe pazovala ndi nsapato ukhoza kufika pa 18 peresenti.
Gawo lachiwiri ndi gulu la miyeso yapadera yomwe imagwira ntchito pazinthu zina zochokera kuzinthu zinazake zokha. Izi zikuphatikizapo msonkho wa 25 peresenti pa zinthu zina zachitsulo ndi aluminiyamu zaku China, komanso misonkho yotsutsana ndi kutaya zinthu ndi kubweza yomwe imaperekedwa motsatira lamulo la Special Import Measures Act (SIMA). Imawerengedwa mosiyana ndi msonkho wamba, ndipo ndi chifukwa chachikulu chomwe chidebe chimodzi chochokera ku China chimadula kawiri kuposa china chomwe chimawoneka chofanana papepala.
Gawo lachitatu ndi msonkho wogulitsa. GST imalipidwa pa mtengo woyambirira wa katunduyo kuphatikiza ndalama zonse za msonkho kuchokera ku zigawo ziwiri zoyambirira, zomwe zikutanthauza kuti mumalipira msonkho pamwamba pa ndalama zofanana ndi msonkho. Kumvetsetsa kuti kuyitanitsa katundu wambiri ndiye chinsinsi cholosera mtengo wofika pamalopo. Ichi ndichifukwa chake cholakwika cha msonkho sichimangokupatsani ndalama zowonjezera; chimawonjezera GST yomwe imatsatira.
Kodi GST ndi HST Ndi Ziti Pamene Katundu Akudutsa Malire?
Federal GST ku Customs Counter
Pa zinthu zotumizidwa kunja, GST si ndalama zomwe zimakambidwa padera. Imayikidwa ndi Excise Tax Act ndipo imatengedwa ndi CBSA pa 5 peresenti pafupifupi pa katundu aliyense wamalonda yemwe sanatchulidwe kuti ndi zero kapena wosachotsedwa. Zakudya zoyambira, mankhwala ena olembedwa ndi dokotala ndi zida zamankhwala, ndi katundu wobwezedwa pansi pa malamulo enaake othandizira ndi zitsanzo za zinthu zomwe zingalowe popanda GST, koma katundu wamba wogula ndi wa mafakitale wochokera ku China sangakhale woyenera.
Chifukwa CBSA imawerengera GST mwachindunji kuchokera ku deta ya akaunti yomwe inu kapena broker wanu mumatumiza, ndalamazo sizingasinthidwe ndi wonyamula kapena wotumiza. Ngati mtengo wolengezedwa, chiwongola dzanja cha msonkho kapena chiyambi chake chapezeka kuti sichili bwino, GST imasintha yokha, ndipo kukonzako kumabwera ngati kusintha pa akaunti yanu osati ngati njira yothetsera vutoli.
Chifukwa Chake HST, PST ndi QST Zimachita Zinthu Mosiyana
Apa pali gawo lomwe limasokoneza ambiri omwe amalowa koyamba mdziko muno. Madera omwe adagwirizanitsa msonkho wawo wogulitsa ndi wa boma, monga Ontario, Nova Scotia, New Brunswick, Newfoundland ndi Labrador ndi Prince Edward Island, amalipiritsa HST imodzi yophatikizana. British Columbia, Saskatchewan ndi Manitoba amasunga msonkho wosiyana wamalonda wachigawo (PST) pamwamba pa 5 peresenti ya GST. Quebec ili ndi QST yakeyake pamodzi ndi GST. Alberta ndi madera atatuwa amalipiritsa GST yokha.
Pa katundu wotumizidwa ndi malonda, CBSA nthawi zambiri imasonkhanitsa 5 peresenti yokha ya GST ya boma kumalire, ndipo gawo la chigawo limayendetsedwa kudzera m'njira zina, monga kudziyesa nokha ndi wolembetsa kapena kutumiza pambuyo pake ku chigawocho. Pa katundu wamba ndi katundu wotsika mtengo wotumizidwa kwa ogula, chithunzicho chimatembenuka: wotumiza kapena CBSA amasonkhanitsa HST yophatikizana, kapena GST kuphatikiza PST yoyenera, pakhomo. Ichi ndichifukwa chake kasitomala ku Ontario amene amagula chinthu cha CAD 300 kumsika waku China angaone 13 peresenti yowonjezera potumiza, pomwe bizinesi yotumiza katundu yemweyo imawona 5 peresenti yokha kumalire.
Ngati simukudziwa momwe katundu wanu amagwiritsidwira ntchito, funsani broker wanu kuti akuwonetseni mzere wa msonkho wolowera, chifukwa chithandizocho chimadalira amene amalowetsa katunduyo komanso momwe katunduyo akubweretsedwera. Gome ili pansipa likuwonetsa mtengo wophatikizidwa malinga ndi chigawo kuti muwone komwe gawo la 5 peresenti la boma lili mkati mwake.
| Chigawo kapena chigawo | Kapangidwe ka msonkho | Mtengo wophatikizana | Zolemba za otumiza kunja |
| Alberta, Yukon, NWT, Nunavut | GST yokha | 5% | Palibe msonkho wa katundu wa m'chigawo |
| British Columbia | GST + PST 7% | 12% | PST ndi yosiyana ndi msonkho wa boma |
| Saskatchewan | GST + PST 6% | 11% | PST ndi yosiyana ndi msonkho wa boma |
| Manitoba | GST + RST 7% | 12% | Misonkho ya m'chigawo ndi yosiyana |
| Ontario | HST | 13% | Gawo la 5% la federal + 8% la chigawo |
| Quebec | GST + QST 9.975% | 14.975% | QST imayendetsedwa ndi Revenu Quebec |
| New Brunswick, Newfoundland ndi Labrador, PEI | HST | 15% | Gawo la 5% la federal + 10% la chigawo |
| Nova Scotia | HST | 14% | Yachepetsedwa kuchokera pa 15% mu Epulo 2025 |
Dziwani kuti Nova Scotia inachepetsa HST yake kuchoka pa 15 kufika pa 14 peresenti mu Epulo 2025, kotero ma spreadsheet akale omwe akadali ndi 15 peresenti m'chigawo chilichonse cha Atlantic ndi akale.
Fomula: Momwe Maziko Okhoma Misonkho Amamangidwira
Chiwerengero cha GST pa katundu wolowa m'dziko ndi chochepa. Misonkho imafanana ndi mtengo wa msonkho, kuphatikiza msonkho wa misonkho, kuphatikiza msonkho wina uliwonse, kuphatikiza msonkho uliwonse wotsutsa kutaya katundu kapena msonkho wotsutsana ndi msonkho, kuphatikiza ndalama zilizonse zogulira katundu, kuchulukitsa ndi 5 peresenti. Gawo lililonse la chiganizo chimenecho lingawonongeke pochita, ndichifukwa chake liyenera kusamalidwa kwambiri kuposa chiŵerengero cha 5 peresenti chokha.
Mtengo wa msonkho, nthawi zambiri, ndi mtengo wa malonda: mtengo womwe umalipidwa kapena wolipira katunduyo akagulitsidwa kuti atumizidwe ku Canada, wosinthidwa kuti ukhale ndi zina zowonjezera. Mosiyana ndi United States ndi machitidwe ena ambiri, mtengo wa msonkho wa ku Canada nthawi zambiri suphatikizapo katundu wakunja ndi inshuwaransi, kotero invoice ya CIF iyenera kusinthidwa kukhala yaulere isanalengezedwe. Ndalama zomwe ziyenera kuwonjezeredwa zimaphatikizapo kulongedza, zothandizira monga zinyalala kapena zida zoperekedwa kwaulere ndi wogula, ndalama za royalties ndi layisensi yogwirizana ndi kugulitsa, ndi kugulitsa makomishoni. Ndalama zimasinthidwa pamlingo wa Bank of Canada womwe umagwira ntchito patsiku lotumizidwa mwachindunji ku Canada, osati tsiku lololedwa, zomwe ndizofunikira pamene mtengo wosinthira umasintha pakati pa kuchoka kwa sitima ndi kufika kwake.
Mtengo wa msonkho ukatsimikizika, msonkho umagwiritsidwa ntchito pamtengo wa msonkho, msonkho uliwonse wowonjezera umagwiritsidwa ntchito ngati peresenti ya mtengo wa msonkho, ndipo misonkho yokonzanso malonda imawonjezedwa malinga ndi chisankho choyenera cha SIMA. Chiwerengero cha zonsezi, pamodzi ndi mtengo wokha, chimakhala maziko omwe CBSA imawerengera GST.
Kodi Muli Pansi Ndi Chiyani?
Kutchula mwachidule kungapulumutse mikangano yambiri pakati pa gulu la zachuma ndi kampani yotumiza katundu.
| Mtengo wa chinthu | Mu GST base? | Comment |
| Mtengo wa invoice wa katundu (kutengera FOB) | inde | Yasinthidwa pa mtengo wa Bank of Canada pa tsiku lotumizidwa mwachindunji |
| Nyanja yapadziko lonse lapansi kapena katundu wonyamulira | Ayi | Kawirikawiri sizimachotsedwa pamtengo wa msonkho ngati zikuwonetsedwa padera |
| mayiko katundu inshuwalansi | Ayi | Chisamaliro chofanana ndi cha katundu wakunja |
| Misonkho ya msonkho pa mtengo wa MFN | inde | Chowonjezera pambuyo poti mtengo wa ntchito wakhazikitsidwa |
| 25% msonkho wowonjezera wa ku China (ngati kuli koyenera) | inde | Amaonedwa ngati mtengo wokwera |
| Ntchito yoletsa kutaya zinthu ndi yotsutsana nayo | inde | GST imawerengedwa pamwamba pa ntchito izi |
| Ndalama zothandizira, zothandizira zida, kulongedza | Inde, ngati n'kotheka | Yowonjezeredwa pamtengo kuti ifike pamtengo wolipira msonkho |
| Ndalama zolipirira ma brokerage ndi kusamalira | Ayi | Malipiro osiyana a ntchito ndi msonkho wawo |
Ntchito zoyendera zapadziko lonse nthawi zambiri sizipatsidwa GST ngati zili mbali ya kayendetsedwe ka anthu kulowa kapena kutuluka ku Canada, ndichifukwa chake mzere wonyamula katundu wa panyanja pa invoice ya wotumiza katundu nthawi zambiri susonyeza GST konse, pomwe ntchito zaku Canada monga kusamalira ma terminal, brokerage ndi magalimoto apakhomo nthawi zambiri zimakhala choncho. Chithandizo cholondola chimadalira momwe ntchitozo zimagwiritsidwira ntchito komanso momwe zimaperekedwera invoice, choncho funsani kuti mudziwe zambiri za mzere ndi mzere.
Mitengo ya Misonkho pa Katundu waku China mu 2026
Udindo si gawo la funso la GST ndi HST lomwe lili papepala, koma kwenikweni limayambitsa bilu ya GST, kotero kuyerekezera kulikonse kwa mtengo komwe sikuli kokwanira.
Misonkho ya Kasitomu ku Canada imakonza chinthu chilichonse m'magulu a manambala khumi, ndipo mtengo wa MFN womwe umalumikizidwa ndi khodi imeneyo ndi womwe katundu wochokera ku China nthawi zambiri amalipira. Mtengo wa msonkhowu umasinthidwa kangapo pachaka, ndipo mtundu waposachedwa kwambiri wophatikizidwa wofalitsidwa ndi CBSA, T2026-2, unayamba kugwira ntchito pa Seputembala 1, 2026, kotero mtengo womwe mukukumbukira kuchokera pa kugula zaka ziwiri zapitazo sungagwirenso ntchito. Gome ili pansipa limapereka mitundu yayikulu, yowonetsera mabanja wamba azinthu.
| Mankhwala banja | Ntchito yanthawi zonse ya MFN | Zoti muwone |
| Zipangizo zamagetsi, mafoni, makompyuta | Zaulere (0%) pa mizere yambiri | GST ndiye ndalama yokhayo yolipirira malire pokhapokha ngati njira yogulitsira ikugwira ntchito |
| Zoseweretsa ndi masewera | Zaulere (0%) pa mizere yambiri | Yang'anani malamulo a chitetezo cha malonda ndi zilembo padera |
| Zovala ndi zovala zowonjezera | Pafupifupi 16% mpaka 18% | Kapangidwe ka nsalu ndi momwe zimakhalira zolukidwa kapena zolukidwa zimasintha malamulo |
| nsapato | Kufikira pafupifupi 18% | Zipangizo za pamwamba ndi pansi zimasankha mzere |
| Nsalu zapakhomo (zofunda, matawulo) | Pafupifupi 14% mpaka 18% | Yang'anani kuchuluka kwa ulusi ndi kapangidwe kake |
| Katundu wa pulasitiki ndi zinthu za m'nyumba | Pafupifupi 6.5% | Zinthu zina zokhudzana ndi chakudya zimafuna zina zowonjezera |
| mipando | Zaulere mpaka pafupifupi 9.5% | Zipangizo ndi ntchito zimatsimikizira magulu |
| Zinthu zachitsulo ndi aluminiyamu | Kawirikawiri 0% mpaka 8% | Zingakhalenso ndi msonkho wa 25% ku China kapena msonkho wa SIMA |
Mitengo iyi ndi malangizo, osati malamulo. Mitengo yeniyeni imasiyana malinga ndi mzere komanso tsatanetsatane wa malonda, ndipo iyenera kutsimikiziridwa motsutsana ndi Misonkho ya Customs yomwe ilipo pa khodi yanu yeniyeni ya manambala khumi.
Mfundo yofunika kuiganizira ndi yakuti chidebe cha zamagetsi chingakope GST ya 5 peresenti yokha, pomwe chidebe cha zovala chimayenera kulipira msonkho wa dola imodzi ndi GST pa dola iliyonse ya katundu. Kusakaniza kwa zinthu mkati mwa katundu wophatikizidwa kapena wotumizidwa ndi LCL n'kofunikanso, chifukwa mzere uliwonse umagawidwa payekhapayekha ndipo chiwerengero chonse cha mizereyo ndi chiwerengero cha mizereyo.
Pomaliza, kumbukirani kuti kugawa katundu ndi chigamulo chalamulo. Bungwe la CBSA limayang'ana zomwe chinthu chimapangidwira ndi zomwe chimachita, osati chizindikiro chomwe chili pa invoice ya wogulitsa wanu, ndipo mu Januwale 2026, bungweli linatchula kugawa katundu ndi kukakamiza malamulo a surtax ngati madera ofunikira. Ogulitsa kunja omwe amaona kuti HS code ndi chinthu chomwe chikufunika kuganiziridwa ndi omwe amalandira kuyesedwanso.
Misonkho Yowonjezera ndi Ntchito Zoletsa Kutaya Ndalama: Kumene Bilu Ingaphulikire
25% ya msonkho wa China pa Chitsulo ndi Aluminiyamu
Canada idakhazikitsa msonkho wa 25 peresenti pazinthu zina zopangidwa ndi zitsulo ndi aluminiyamu zopangidwa ku China pa Okutobala 22, 2024, ndipo izi zikupitilizabe kugwira ntchito pazinthu zomwe zalembedwa mu Ndandanda 2 ya China Surtax Order (2024). Mtengo wa msonkhowu umalipidwa kuwonjezera pa msonkho wamba, umawerengedwa pamtengo wa msonkho, ndipo umaphatikizidwanso mu GST. Kwa wotumiza zinthu zopangidwa ndi aluminiyamu, zomangira kapena zinthu zina zophimbidwa, zitha kukhala kusiyana pakati pa pulogalamu yopindulitsa ndi kutayika.
Pali njira yochepetsera katundu. Lamulo la China Surtax Remission Order limalola kuti katunduyo achotsedwe ngati zinthu sizikupezeka mokwanira, zinthu zomwe zalembedwa m'mapangano ndi zina zomwe sizikupezeka kwa anthu ena, ndipo kusintha komwe kunalembedwa mu Januwale 2026 kunawonjezera chikhululukirocho mpaka pa Disembala 31, 2026 pamene kukusintha mafotokozedwe angapo a zinthuzo. Kuchotsera katundu sikungochitika zokha. Muyenera kupempha chilolezo cholondola ndi zikalata zothandizira, choncho pangani mapepalawo katunduyo asanafike m'malo mopita.
Magalimoto Amagetsi: Kuchokera pa 100% ya Surtax kupita ku Permit ndi Quota System
Kusintha kwakukulu kwa 2026 kumakhudza magalimoto amagetsi aku China. Kuyambira pa 1 Marichi, 2026, msonkho wa 100 peresenti womwe unagwiritsidwa ntchito kuyambira Okutobala 2024 unathetsedwa. M'malo mwake, Canada ikufuna chilolezo chotumizira katundu kuchokera ku Global Affairs Canada cha magalimoto omwe ali mkati, imagwiritsa ntchito msonkho wa 6.1 peresenti m'malo mwa msonkho wa surtax, ndipo imapereka zilolezo mkati mwa gawo la pachaka lomwe limayambira pa 1 Marichi, 2026 mpaka 28 February, 2027 pamaziko a wobwera koyamba, woyamba kutumizidwa.
Pazifukwa za GST, phunziroli ndi losavuta. Maziko ake tsopano ndi mtengo wa galimoto kuphatikiza msonkho wa 6.1 peresenti, m'malo mowirikiza kawiri mtengo wa galimoto ndi msonkho wowonjezera, kotero ndalama ya msonkho ndi yochepa kwambiri kuposa momwe ikanakhalira chaka chapitacho. Koma chilolezo chimagwira ntchito kwa masiku 60 okha kuchokera pamene chinaperekedwa ndipo chiyenera kuperekedwa pa chilolezo, ndipo popanda chilolezocho, kulowetsa katundu kumakanidwa. Mtengo wa chilolezo chosowa si msonkho koma galimoto yotayika. Zinthu zotumizidwa kunja zomwe sizili zamalonda zomwe zili m'malamulo a Mutu 98 zili kunja kwa malamulo atsopano.
Ntchito Zotsutsana ndi Kutaya Zinthu ndi Kulimbana ndi Mavuto Pansi pa SIMA
Gulu lachitatu ndi lomwe lingapangitse mtengo wabwino kukhala tsoka. Pansi pa SIMA, CBSA imafufuza ngati katundu wochokera kumayiko ena akutayidwa kapena kuthandizidwa, ndipo ikapeza kuti akutayidwa, imaika misonkho yomwe ingachepetse msonkho wamba. Katundu waku China nthawi zambiri amafunidwa.
Zigamulo ziwiri zaposachedwa zikusonyeza kukula kwake. Pa chigamulo chake chomaliza pa matebulo opangidwa ndi ulusi wopangidwa ndi thermoformed kuchokera ku China, CBSA idagwiritsa ntchito, kuyambira pa Meyi 28, 2026, msonkho wotsutsa kutaya katundu wa 332.4 peresenti ya mtengo wotumizira kunja kuphatikiza msonkho wotsutsana wa 4.83 yuan pa kilogalamu. Kenako, pa Julayi 29, 2026, bungweli lidapereka chigamulo choyambirira pa zingwe zomangira zopanda zida zochokera ku China, ndi msonkho wanthawi yochepa wa 225.9 peresenti wolipira pa katundu wotulutsidwa patsikulo kapena pambuyo pake. Ndalama iliyonse imalowa mu GST, kotero msonkhowo umatsatira msonkhowo pamwamba.
Misonkho ya SIMA ndi chifukwa chake oitanitsa katundu ayenera kuyang'ana mndandanda wa CBSA wa miyezo yomwe ilipo asanayitanitse kuchokera kwa wogulitsa watsopano. Amalumikizidwa ndi kufotokozera kwa malonda ndi chiyambi chake, osati ndi khodi ya msonkho yokha, zomwe zikutanthauza kuti chinthu chomwe chili m'gulu la khodi yomwe mukukhulupirira kuti ndi yotetezeka chingagwirebe. Mitengo imatha kusiyana malinga ndi wogulitsa katundu, miyezo ikhoza kubwerezedwanso mu ndemanga yomaliza, ndipo misonkho ikhoza kuyesedwa mutatulutsidwa. Mukapeza gulu latsopano, funsani broker wanu kuti ayese SIMA, ndikusunga mayina a wopanga ndi wogulitsa katundu akugwirizana ndi zomwe invoice ikunena.
Zitsanzo Zogwira Ntchito: Momwe Manambala Amawonekera
Manambala amapangitsa kuti dongosolo loyika katundu likhale lomveka bwino. Zochitika zomwe zili pansipa zikusonyeza kuti pali wogulitsa katundu wamalonda m'chigawo chomwe ndalama zokwana 5 peresenti zokha za GST zimasonkhanitsidwa kumalire, ndipo amagwiritsa ntchito mitengo yozungulira komanso yowonetsera. Mitengo ili mu madola aku Canada ndipo sikuphatikizapo katundu wakunja.
| Chitsanzo | Mtengo wa ntchito | Misonkho ndi msonkho wa surfactant | Gawo la GST | GST pa 5% | Ndalama zonse zomwe zaperekedwa ku CBSA |
| Zowonjezera zamagetsi, 0% ya msonkho | 50,000 | 0 | 50,000 | 2,500.00 | 2,500.00 |
| Zovala pa ntchito ya 18% | 30,000 | 5,400 | 35,400 | 1,770.00 | 7,170.00 |
| Zinthu zopangidwa ndi aluminiyamu, 6.5% ya msonkho + 25% ya msonkho wowonjezera | 20,000 | 6,300 | 26,300 | 1,315.00 | 7,615.00 |
| Zipangizo zapulasitiki zapakhomo pa msonkho wa 6.5% | 25,000 | 1,625 | 26,625 | 1,331.25 | 2,956.25 |
Mu nkhani yoyamba, GST ndiye nkhani yonse. Mu yachiwiri ndi yachitatu, msonkho ndi msonkho wa surfax ndi zazikulu kangapo kuposa GST, ndipo GST yokha ndi yokwera kuposa momwe ikanakhalira pa katundu yekha chifukwa maziko akukula. Kachitidwe kameneka kamakhudza mitundu yonse ya zinthu: katundu akalemera kwambiri, msonkho wonse womwe wotumiza kunja amalipira, popeza GST imagwiritsidwa ntchito pa maziko okulirapo.
Kwa wolembetsa wa GST, gawo la GST nthawi zambiri limatha kubwezedwa ngati ngongole ya msonkho wolowera, kotero mtengo weniweni wa malo ndi mtengo kuphatikiza msonkho kuphatikiza msonkho wowonjezera kuphatikiza katundu ndi zolipiritsa, osati ndalama zonse zomwe zili mu gawo lomaliza. Kwa wosalembetsa, dola iliyonse mu gawo limenelo ndi mtengo weniweni.
Nkhani yokhudza njira zothetsera mavuto amalonda ikuwonetsa momwe katunduyo angakulire kwambiri. Tiyerekeze, mwachitsanzo, kuti chiwongola dzanja cha 225.9 peresenti pa zingwe zomangira chimagwiritsidwa ntchito mokwanira pamtengo wotumizira kunja wa CAD 100,000. Msonkho ungakhale CAD 225,900, GST base CAD 325,900, GST CAD 16,295, ndi CAD yonse yolipira 242,195 pa katundu wodula CAD 100,000. Kuwunika kwenikweni kwa SIMA kumadalira mitengo yeniyeni ya ogulitsa kunja komanso momwe msonkho umawerengedwera, koma chitsanzo chikuwonetsa chifukwa chake kuyang'ana njira zothetsera mavuto amalonda musanayitanitse sikofunikira.
Ma Parcels Ang'onoang'ono, Courier ndi CAD 20 Threshold
Si katundu aliyense wochokera ku China amene amatumizidwa kunja amene ali ngati chidebe. Kuchuluka kwa katundu amene amatumizidwa kuchokera kumayiko ena kapena ogulitsa ang'onoang'ono pa intaneti kumawonjezeka pamene katundu wotumizidwa kuchokera kumayiko ena osati ku United States ndi Mexico amalamulidwa ndi anthu ena kapena makampani ena ogulitsa pa intaneti, ndipo malamulowo ndi osiyana. Canada imasunga malire a CAD 20 pa katundu wotumizidwa kuchokera kumayiko ena kupatula ku United States ndi Mexico. Malinga ndi lamulo la Courier Imports Remission Order, katundu wofunika kapena wocheperapo mtengowo akhoza kulowa popanda msonkho ndi misonkho. Pamwamba pa katunduyo, msonkho, GST, ndipo, ngati kuli koyenera, PST kapena HST imagwiritsidwa ntchito.
Kutumiza katundu ku China sikupindula ndi msonkho wapamwamba wa CAD 40 ndi msonkho wa CAD 150 womwe umagwira ntchito ku katundu wotumizira katundu wochokera ku United States kapena Mexico pansi pa CUSMA, ndipo malire amenewo amafuna kuti katunduyo alowe mu malonda a US kapena Mexico asanatumizidwe ku Canada. Pulogalamu ya Courier Low Value Shipment (CLVS), yomwe ndi yosankha kwa otumiza katundu, imalola otumiza katundu omwe akutenga nawo mbali kupereka lipoti ndikuwerengera katunduyo ndi mtengo wa msonkho wa CAD 3,300 pamwezi. Chilichonse chomwe chili pamwamba pa izi chimapita ku kulowa mwalamulo.
| njira | Malire ochepetsa msonkho | Malire ochepetsa msonkho | zolemba |
| Kalata wochokera ku China | CAD 20 | CAD 20 | Pulogalamu ya CLVS ikupezeka pamtengo wofika pa CAD 3,300 |
| Positi yochokera ku China | CAD 20 | CAD 20 | Palibe malire apamwamba a courier omwe amagwiritsidwa ntchito |
| Wotumiza makalata wochokera ku US kapena Mexico (CUSMA) | CAD 150 | CAD 40 | Katundu ayenera kuti anayamba walowa mu malonda kumeneko |
| Kupitirira malire, mpaka CAD 3,300 | Udindo umagwira ntchito | GST, HST kapena PST ikugwira ntchito | Yachotsedwa pansi pa CLVS kapena mawu otsika mtengo |
Kugawa maoda m'mapaketi ambiri a sub-CAD 20 kapena kuchepetsa mtengo womwe uyenera kugwera pansi pa malire ndi chiopsezo chotsata malamulo, ndipo CBSA ikhoza kupempha zikalata zoyambira pambuyo pake. Ogulitsa omwe amatumiza nthawi zonse kwa ogula aku Canada ayenera kukonzekera kusonkhanitsa kapena kulipira misonkho pasadakhale motsatira malamulo omwe amaperekedwa-olipira msonkho m'malo mosiya wogula kuti alipire pakhomo, chifukwa ndalama zosayembekezereka zimapangitsa kuti kukana ndi kubweza katundu.
CARM, RPP ndi Cash Flow: Nthawi ndi Momwe Mumalipira
Popeza njira ya CBSA Assessment and Revenue Management, yomwe imadziwika kuti CARM, idakhala njira yokhazikika yowerengera ndalama za misonkho, funso silikhala loti mumalipira ndalama zingati komanso kuti ndani ali ndi udindo komanso liti. Wogulitsa aliyense wamalonda amafunikira nambala ya bizinesi yaku Canada yoperekedwa ndi Canada Revenue Agency ndi akaunti ya pulogalamu yotumizira katundu kunja, ndipo nambala ya bizinesi ya broker wa misonkho singagwiritsidwenso ntchito kutulutsa katundu m'malo mwa wotumiza katundu.
Kuti katundu atulutsidwe asanapereke msonkho ndi misonkho, woitanitsa katundu ayenera kulembetsa mu pulogalamu ya Release Pre-Payment (RPP) ndikukhala ndi chitetezo cha ndalama, kaya ngati ndalama zolipirira kapena bond ya kasitomu. Ndalamazo zimayikidwa pa akaunti yapamwamba kwambiri ya wotumiza katundu pamwezi, kuphatikiza GST, m'miyezi 12 yapitayi. Otumiza katundu opanda RPP ayenera kulipira zonse asanatulutsidwe, zomwe zimatha kusunga chidebe m'malo osungira katundu ndikuyambitsa ndalama zosungira.
Wotumiza katundu wolembedwayo ali ndi udindo pa misonkho yonse ndi misonkho, kuphatikizapo ndalama zina zomwe zapezeka pambuyo pake potsimikizira kapena kukonza zolakwika. Mpumulo wosinthira wa CARM unatha pa Disembala 31, 2025, ndipo kuyambira pa Januwale 31, 2026 ndalama zomwe zinali zitachedwa zinayamba kulipidwa mochedwa komanso chiwongola dzanja. Kuwerengera komaliza kumaperekedwa kudzera mu Chilengezo cha Akaunti Yamalonda mu CARM Client Portal, ndipo wotumiza katundu amene ali kumbuyo akhoza kutaya mwayi wa RPP.
Kwa ogulitsa ang'onoang'ono ndi apakatikati, izi zikutanthauza kuti GST ndi chinthu chogulira ndalama chomwe chiyenera kukonzedwa bajeti. Pulogalamu ya CAD 400,000 pachaka imapeza pafupifupi CAD 20,000 mu GST musanawerengere msonkho uliwonse kapena msonkho wina uliwonse, ndipo ndi maakaunti omwe amakonzedwa pamwezi, kuyika ndalamazo nthawi iliyonse ndi gawo lofunikira la ndalama zogwirira ntchito. Konzani za bond premium kapena deposit, tsiku lolipira statement, ndi kuchedwa GST isanabwerere ngati ngongole.
Kubweza GST: Ngongole za Misonkho Yolowera ndi Ndani Woyenerera
Ngati mwalembetsa ku GST/HST ndipo mukutumiza katundu kuti mugwiritse ntchito pazamalonda anu, GST yomwe mumalipira pamalire nthawi zambiri imatha kubwezedwa ngati ngongole ya msonkho wolowera pa kubweza kwanu kwanthawi zonse. Kwa wolembetsa, mzere wa GST mu zitsanzo zomwe zili pamwambapa ndi nkhani ya nthawi, osati ndalama zokhazikika. Osalembetsa, monga ogula ndi mabizinesi ang'onoang'ono omwe sanalembetse, sangathe kubweza, ndichifukwa chake msonkhowo ndi mtengo weniweni kwa iwo.
Kuti mupemphe, mufunika zikalata zoyenera: mbiri ya akaunti ya CBSA yosonyeza nambala ya bizinesi ya wotumiza katundu, kuchuluka kwa GST ndi tsatanetsatane wa zolowera, pamodzi ndi umboni wa kulipira. Zolakwika m'dzina kapena nambala ya wotumiza katundu ndi chifukwa chofala chomwe ma kirediti kadi amachedwetsedwa. Wotumiza katundu wosakhala wokhala m'dziko lomwe silinalembetsedwe sangapemphe konse pokhapokha atalembetsa, ndipo ngati wogulitsa wakunja akuchita ngati wotumiza katundu pansi pa malamulo operekedwa ndi msonkho, GST ndi mtengo wa wogulitsayo, womwe nthawi zambiri umawonekera pamtengo wanu.
Misonkho ya m'chigawo imatsatira malamulo awoawo. Ku Quebec, olembetsa a QST amalandira ndalama kudzera mu Revenu Quebec, pomwe ku British Columbia, Saskatchewan ndi Manitoba, PST nthawi zambiri singathe kubwezedwa pa katundu wogwiritsidwa ntchito m'malo mogulitsidwanso. Lankhulani ndi akauntanti wanu za momwe chigawo chanu chimachitira ndi katundu wochokera kunja womwe mumagulitsanso, mumagwiritsa ntchito popanga kapena kugwiritsa ntchito.
Zolakwa Zofala Zomwe Zimapangitsa Kuti Zinthu Zochokera Ku China Zikhale Zokwera Mtengo
Kuchepetsa mtengo kapena kugawa ma invoice
Kulengeza mtengo wotsika kuposa mtengo womwe unaperekedwa, kapena kugawa kugula kamodzi m'ma invoice angapo kuti kukhale pansi pa malire, ndiyo njira yachangu kwambiri yopezera chitsimikizo cha CBSA. Zilango, kuphatikiza msonkho ndi GST yomwe muyenera kulipira, nthawi zambiri zimaposa zomwe mudasunga.
Kusankha Khodi Yolakwika ya Misonkho
Ogulitsa nthawi zambiri amapereka khodi ya HS yomwe ikugwirizana ndi gulu la zotumiza kunja la ku China, lomwe limafanana ndi la ku Canada la manambala asanu ndi limodzi oyamba koma limasiyana pambuyo pake. Manambala anayi omaliza amasankha kuchuluka kwa msonkho, nthawi ya msonkho wowonjezera komanso ngati muyeso wa SIMA uli mkati, kotero khodi yomwe yakopedwa kuchokera ku mapepala a wogulitsayo ikhoza kukhala yolakwika m'njira zofunika.
Zolakwika zogawa katundu ndi mtundu wa cholakwika chokwera mtengo kwambiri chifukwa zimawonjezeka. Khodi yolakwika imatanthauza msonkho wolakwika, GST yolakwika, mwina msonkho wotayika, ndi kuwunikiranso komwe kumabwera ndi chiwongola dzanja. Onaninso katunduyo poyerekeza ndi ndalama zomwe zalembedwa musanayambe kutumiza katundu, ndipo sungani chifukwa chake.
Kusokoneza Incoterms ndi Value for Duty
Ogulitsa ambiri aku China amanena mitengo ya CIF kapena DDP. Malinga ndi malamulo aku Canada, katundu ndi inshuwaransi yapadziko lonse nthawi zambiri sizimaphatikizidwa pamtengo wa msonkho, kotero kulengeza mtengo wa CIF ngati mtengo kumaposa mtengo wanu ndi GST. Cholakwika chotsutsana nacho, poona mtengo womwe umaphatikizapo ndalama zowonjezera ngati kuti ndi FOB, chingasonyeze kuti ndi wotsika.
Pemphani wogulitsa wanu kuti awonetse mtengo wa katundu, katundu ndi inshuwaransi ngati mizere yosiyana pa invoice yamalonda. Kusintha kosavuta kumeneku kumapatsa broker maziko abwino ndipo kumakutetezani ngati CBSA ikupempha kuti muwone kuwonongeka kwa katundu.
Kunyalanyaza Chiyambi ndi Zolemba
Misonkho ya surtax ndi misonkho ya SIMA zimatengera dziko lomwe katunduyo anachokera, ndipo CBSA imatha kutsimikizira komwe katunduyo anachokera ikatulutsidwa. Sungani invoice yamalonda, mndandanda wa zonyamula katundu, bilu ya katundu ndi zolemba za ogulitsa kwa zaka zisanu ndi chimodzi, popeza woitanitsa katunduyo ndiye amene ali ndi udindo pa iwo.
Momwe Kutumiza ku Topway Kumathandizira Ogulitsa Zinthu ku Canada Kulamulira Mtengo Wogwera
Kuyambira mu 2010, Topway Shipping, yomwe ili ku Shenzhen, China, yakhala ikupereka chithandizo chaukadaulo cha njira zotumizira katundu kudzera m'mabanki. Gulu loyambitsali lili ndi zaka zoposa 15 zokumana nazo pantchito yotumiza katundu padziko lonse lapansi komanso kuchotsa katundu wakunja, makamaka pa mayendedwe ochokera ku China kupita ku US, ndipo chidziwitso chimenecho chikupitirirabe momwe kampaniyo imakonzera zonyamula katundu kupita ku Canada.
Ntchito za Topway Shipping zimaphatikiza unyolo wonse wa zinthu: mayendedwe oyamba kuchokera ku mafakitale aku China ndi malo ogwirizanitsa katundu, malo osungiramo katundu akunja , kuchotsera katundu wa msonkho ndi kutumiza katundu womaliza. Kumbali ya nyanja, kampaniyo imapereka katundu wosinthika wa chidebe chodzaza (FCL) ndi katundu wocheperako kuposa chidebe (LCL) kuchokera ku China kupita ku madoko akuluakulu padziko lonse lapansi. Izi zimapatsa ogula aku Canada mwayi wosankha pakati pa chidebe chodzipereka cha oda yayikulu yogulira ndi kutumiza LCL yophatikizana pamene maoda ndi ochepa kapena ochulukirachulukira.
Izi ndizofunikira pa GST ndi msonkho m'malo atatu. Choyamba ndi zikalata, chifukwa ma invoice amalonda omwe amasonyeza mtengo wa FOB, katundu ndi inshuwalansi padera, ndi mafotokozedwe olondola ndi ma code a HS, ndi omwe amasunga mtengo wanu wa msonkho kukhala wolondola. Chachiwiri ndi kukonzekera: kusankha pakati pa FCL ndi LCL pa mtengo wofika pa unit m'malo mwa mtengo pa chidebe chilichonse kumakupatsani mwayi woyesa masamu omwe ali munkhaniyi musanatuluke mufakitale. Chachitatu ndi chilolezo, komwe maziko a msonkho amathandiza otumiza kutumiza kukonzekera zolembetsa zoyera, kulumikizana ndi ma broker a msonkho omwe ali ndi zilolezo omwe amatumiza ku Canada, ndikupewa kuchedwa komwe kumabweretsa ndalama zochepa komanso zosungira.
Poyerekeza zotumizira katundu, funsani aliyense momwe amachitira ndi ma HS code, kaya amawonetsa surtax kapena SIMA asanafike nthawi yosungitsa katundu, komanso amene amayang'anira kulowa kwa Canada. Mtengo wonyamula katundu womwe umawoneka wotsika mtengo wa CAD 300 pa chidebe chilichonse ukhoza kuwononga ndalama zambiri ngati katunduyo wasankhidwa molakwika. Otumiza katundu ochokera kunja omwe amagawana mafotokozedwe azinthu, ma HS code ndi zambiri za ogulitsa ndi Topway Shipping msanga amapeza chithunzi chenicheni cha mtengo wonse wofika.
Ndondomeko Yothandiza Yotumizira Zinthu Patsogolo
Yambani ndi kugawa. Musanapereke dipositi, tsimikizirani khodi ya tariff ya manambala khumi, chiwongola dzanja cha MFN, komanso ngati khodi kapena kufotokozera kwa malonda kumawonekera mu ndondomeko ya msonkho wa surtax kapena muyeso wa SIMA. Kuchita izi ndi zomwe wogulitsayo akunena, osati mayina amalonda, ndiye njira yotsika mtengo kwambiri yotsatirira malamulo yomwe ilipo.
Kenako, pangani chitsanzo cha mtengo wolowera m'dziko pogwiritsa ntchito njira yomwe ili m'nkhaniyi: mtengo wa msonkho, kuphatikiza msonkho, kuphatikiza msonkho uliwonse wa surtax kapena msonkho wa SIMA, kuchulukitsa ndi 5 peresenti ya GST, kuphatikiza katundu, brokerage, ndalama za bond ndi kutumiza mkati mwa dziko. Yesani kumapeto kwa mtengo kuti muwone momwe phindu lanu lilili lofunika, ndikusankha ngati mudzakhala wotumiza katundu kapena ngati wogulitsa atenga udindowo.
Pomaliza, lembani akaunti yanu ya CARM, chitetezo cha ndalama ndi chilolezo cha broker sitimayo isananyamuke, ndipo sungani fayilo yokhala ndi invoice yamalonda, mndandanda wa zonyamula katundu, chikalata chonyamulira katundu, umboni wochokera ku sitimayo ndi zikalata zilizonse zochotsera kapena chilolezo. Kutumiza katundu wokhala ndi mapepala athunthu kumatuluka mwachangu, kumawononga ndalama zochepa kuteteza ngati kufufuzidwa, ndipo kumapatsa akauntanti wanu zomwe zimafunika kuti apeze ngongoleyo.
Kutsiliza
GST pa katundu wochokera ku China ndi wosavuta kwenikweni komanso wovuta kuchita. Mtengo wake ndi 5 peresenti pa katundu wambiri wamalonda, ndipo HST, PST ndi QST zimayikidwa m'magulu osiyanasiyana kutengera chigawo ndi mtundu wa wotumiza katundu. Chomwe chimadabwitsa anthu ndi maziko, omwe amaphatikizapo msonkho, msonkho wa surtax ndi zolipiritsa zoletsa kutaya katundu, ndi njira yozungulira, yomwe mu 2026 imatanthauza maakaunti a CARM, chitetezo cha ndalama ndi zilango zamakampani chifukwa cholipira mochedwa.
Mitu ya chaka chino, kuyambira kumapeto kwa msonkho wa 100% wa EV mpaka msonkho wa 332.4% wotsutsana ndi kutaya zinthu pa tebulo la ulusi wopangidwa, ikuwonetsa momwe chithunzi cha mtengo chingasinthire mwachangu. Ogulitsa omwe amachita bwino kwambiri m'magulu oyamba, chitsanzocho chinapeza mtengo moona mtima ndipo chimakhala ndi zikalata zonse. Misonkho nthawi zambiri si gawo lomwe mungakambirane, koma kugawa, kuwerengera mtengo, njira ndi nthawi ndizo.
Ngati mukufuna kuyang'ananso katundu wokonzedwa, Topway Shipping ikhoza kuwonanso zinthu zanu zosiyanasiyana, dongosolo la zotengera zanu, ndi zikalata zanu musanagule, kuti nambala yomwe ili pa chikalata chanu cha akaunti igwirizane ndi nambala yomwe ili mu spreadsheet yanu.
Ibibazo
Q: Kodi GST imalipidwa pa mtengo wonyamula katundu wochokera ku China?
A: Nthawi zambiri sizili pamalire. Mtengo wa msonkho wa Canada suphatikizapo katundu ndi inshuwaransi yapadziko lonse, ndipo mayendedwe apadziko lonse nthawi zambiri amakhala opanda chiwongola dzanja. Ntchito zaku Canada monga brokerage ndi truck nthawi zambiri zimakhoma msonkho.
Q: Kodi ndimalipira 13 peresenti ya HST pa sitima yamalonda yofika ku Ontario?
A: Pamalire a dziko, CBSA nthawi zambiri imalandira 5 peresenti yokha ya GST ya boma pazolowera zamalonda. Gawo la chigawo limayendetsedwa padera, ndipo chithandizocho chimadalira momwe mudalembetsera, choncho tsimikizirani izi ndi broker wanu.
Q: Kodi pali malire opanda msonkho komanso opanda msonkho pa maphukusi ochokera ku China?
A: Inde, CAD 20 ya katundu wotumizidwa ndi kutumiza positi. Kupatula apo, msonkho wa msonkho ndi wogulitsa umagwiritsidwa ntchito. Malire apamwamba a CAD 40 ndi CAD 150 ndi a katundu wa CUSMA wochokera ku US kapena Mexico.
Q: Kodi ndingapezenso GST?
A: Ngati ndinu wolembetsa wa GST/HST wotumiza katundu kumayiko ena kuti akachite malonda, nthawi zambiri mutha kupempha GST yolipidwa potumiza katundu kunja ngati ngongole ya msonkho. Ogula ndi mabizinesi osalembetsa sangathe.
Q: Kodi msonkho wa 25 peresenti ku China umagwira ntchito pazinthu zonse zaku China?
A: Ayi. Izi zikugwira ntchito pazinthu zachitsulo ndi aluminiyamu zomwe zalembedwa mu Ndandanda 2 ya China Surtax Order (2024), ndipo chikhululukiro chingakhalepo mpaka pa Disembala 31, 2026 kwa katundu woyenera ndi oitanitsa kunja.
