Import duty on jewellery into Canada and Australia depends on the tariff classification, the country of origin and any preferential rate, and it is followed by a sales tax on the duty-paid value. You find the duty by classifying the product and looking it up in each country's official tariff, not by guessing from a blog.
We do not quote rates here because they change. What follows tells you where to look and which mistakes to avoid.
How to find the import duty on jewellery into Canada
Canada publishes its Customs Tariff through the Canada Border Services Agency (CBSA). Imitation jewellery falls under heading 71.17, and you search for your subheading by material. The tariff lists a most-favoured-nation rate and, where relevant, preferential rates for trading partners.
Duty is charged on the value for duty, then the federal Goods and Services Tax is added, and a provincial tax may apply depending on the province. Check with a Canadian customs broker how the taxes stack for your destination.
Canada also has its own jewellery safety rules, including limits on lead and cadmium in some products. Our guide to jewellery rules in Canada and Australia covers the safety side.
How to find the import duty on jewellery into Australia
Australia's tariff is published by the Australian Border Force and the Department of Home Affairs. Imitation jewellery again sits under 7117, and the working tariff shows the general rate and any preferential rates.
Goods and Services Tax is charged on the customs value plus duty and certain costs, and a low-value threshold has applied differently to different goods over the years. Ask your broker how it applies to a commercial consignment.
Australia has made trade agreements that can lower duty for some partners. Whether any applies to goods made in India depends on the agreement in force on the shipping date, so verify it in the tariff rather than assuming.
In both countries, classify first and look up the rate second. Print the tariff entry, note the date you checked it and keep it with the order file. If your product could fit two subheadings, ask your broker why one was chosen. Both customs authorities offer a way to ask for a ruling on classification, so ask your broker whether one is worth requesting for a design you will buy repeatedly.
Duty is also only one line of the landed cost. Freight, insurance, brokerage and tax all add to it, as listed in hidden costs of importing jewellery from India. A real landed-cost figure comes from a quote for your own designs.
What changes the duty you actually pay
Four things move the figure, and you control more of them than you might think:
- The tariff code, which depends on the base metal, any precious-metal plating and whether stones are set.
- The customs value, which depends on your delivery term and what is on the invoice. See how to value jewellery on the commercial invoice.
- The origin, which must be stated truthfully and supported by documents if a preference is claimed.
- Whether the product is a set. A necklace set with earrings may be classified differently from separate items, so ask your broker how to describe it.
Next step
Before you order, ask a broker in the destination country for a written duty and tax estimate for your product, using your real description and the code you intend to use. Keep that estimate with the order file so any later difference can be traced.
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