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https://www.taxandtradelaw.com/jewellerytaxduties.html
In addition to any taxes payable, jewellery imported into Canada will be subject to the payment of customs duties. The rate of customs duty on jewellery is generally set out in Chapter 71 of Canadas Customs Tariff, and ranges between 0% to 8.5%, depending on the type of jewellery imported and the country from which it originates.
https://www.fedex.com/en-ca/shipping-services/international/regulatory/jewellery.html
Jan 10, 2017 · When importing jewellery shipments, importers are reminded of their responsibility to ensure the accuracy and completeness of all documentation. As part of the declaration process for commercial goods, specific information must be provided to the Canada Border Services Agency (CBSA) on the Canada Customs Coding Form, Form B3.
https://cbsa-asfc.gc.ca/travel-voyage/declare-eng.html
Feb 19, 2020 · When you return to Canada, the CBSA does not consider the ring to be "returned" jewelry and the ring must be declared accordingly. Depending on where you had the work done, you may be required to pay duty and taxes on the full value of the ring …
https://www.canada.ca/en/immigration-refugees-citizenship/services/new-immigrants/prepare-life-canada/border-entry/bringing-goods.html
To avoid delays at customs when you enter Canada: use the wording from your insurance policy or jeweler’s appraisal on your list of goods include photographs of the items know how much you paid for the items or have a receipt showing how much you paid
https://travel.gc.ca/returning/customs/declare
Jan 29, 2020 · The CBSA will treat the new ring like any other piece of jewellery purchased outside the country and the duty and taxes owing will be calculated on the full value of the new ring, including the diamond that was exported from Canada.
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