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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.starcojewellers.com.au/d-jewelry/declare-jewelry-customs-canada.html
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. I Declare: A guide for residents returning to Canada
https://www.canadavisa.com/canada-immigration-discussion-board/threads/jewellery-declaration.400604/
Aug 11, 2019 · I am immigrating to Canada next month. Although I am not bringing any gold jewelry with me, I do have small silver jewelry (not expensive) and imitation jewellery. Do I still have to take pictures of them and declare them at customs? Thank you for your reply, Best regards
https://cbsa-asfc.gc.ca/travel-voyage/declare-eng.html
Feb 19, 2020 · When you arrive in Canada with currency or monetary instruments valued at CAN$10,000 or more in your possession, you must report it on Form E311, the CBSA Declaration Card (if one was provided to you), on an Automated Border Clearance kiosk or a Primary Inspection Kiosk, or in the verbal declaration made to a border services officer.
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 · Under the customs legislation, if you take any item outside of Canada and change it in any way to enhance its condition or value, the CBSA does not consider it to be the same item when you bring it back into the country. You therefore have to declare the full value of the new item.
https://traveltips.usatoday.com/declare-jewelry-watches-traveling-110423.html
If you bought a watch or jewelry while you were abroad, you must declare it, but that doesn't mean you have to pay taxes on it. Most travelers qualify for CBP exemptions. If you traveled to...
https://www.cbsa-asfc.gc.ca/import/postal-postale/dtytx-drttx-eng.html
Jun 29, 2018 · Any item mailed to Canada may be subject to the Goods and Services Tax (GST) and/or duty. Unless specifically exempted, you must pay the 5% GST on items you import into Canada by mail. The CBSA calculates any duties owing based on the value of the goods in Canadian funds.
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