Importing Into Ontario From Europe

Hi John, thanks for your reply.

I apologize if this is a naive question...but can I not claim that these coins were pure silver (they're silver crusader coins)?

They were found in Jerusalem, but sold from a company in the UK. I was hoping that I could use some sort of MFN exemption.

Thanks for the link.

From the link:

"...With respect to coins, only those metals at the required purity levels that have been issued by a government authority and that may be used as currency will qualify."

hah I wonder if I could argue that Crusader coins were issued by the government author of Levon...

It sounds as though it's a lost cause I guess. That's too bad - that really puts a damper on buying international coins for me, with the 13% mark-up.

Yeah that's a bit painful. I received a pretty good deal on the coins though so that makes up for it a bit.

I may still try to fire off a 'dispute' claim to see what happens.

I probably could have flown to England and picked the coins up myself, and still saved money. Although then I suppose Customs at the airport may still try to charge me for them...!

It discourages me from buying from Europe unfortunately...

No different than if you bought the coins in ontario. Hst is fully chargeable on numismatic items. that is just the way it is.

I think that a company is only allowed to charge taxes if they have an office/outlet in the place they ship to.In that instance,they should not have charged you UK taxes as they are shipping to Canada.
I buy from Ontario my address is in Quebec.If that company has no outlet in Quebec,I only pay GST.
It might be different at the International level but you should only be taxed Canadian taxes.I would ask for a refund if you paid taxes overseas.

I highly doubt you were taxed twice. There is no VAT charged on export to Canada from the UK. If you buy in a UK auction you will pay VAT on the buyers premium as that is a service performed in the UK. If you take possession of your coins in the UK you would pay the VAT and be able to recover it when you left (as long as you are NOT a resident of an EU country.
Also @ AgCOINAu what you are doing unless you declare the entire value of the purchases supported by invoices or purchase orders, is not legit for two reasons. First if you purchase items outside of Canada there are limits to your tax / duty free imports depending on how long you have been away from Canada and number two if you are importing or exporting GOLD in any form to/ from Canada you MUST declare it or it is subject to forfeit. Pay the GST or HST and sleep at night. As dealers we have been importing and exporting numismatic items for years with very, very few problems. Yes I hate the quarterly PST and GST reports as much as anyone, but that is the price we pay for the country we live in ! Cheers Pac

I just received the package today finally. It looks like I did not pay VAT, just the HST. I've gone back and forth a bit with both the delivery company, as well as the government itself.

I'm going to paste in the message from CBSA below in case this is of use to anyway (I was impressed that they actually responded on email).

I think that for future purchases, I'll try shipping in smaller amounts, as other shipments have gone through without having to pay any taxes, despite everything being declared honestly, and with a value over $1000.



***

Rates of duty vary according to the goods you are importing, the country where the goods were made, and the country from which you are importing them.

While the North American Free Trade Agreement (NAFTA) has rendered goods manufactured in the United States or Mexico free of customs duties, it does not exempt the goods from the application of the excise duty or tax, the goods and services tax (GST), the provincial sales tax (PST), or the harmonized sales tax (HST) if applicable.

Coins other than gold that are not legal tender are classified under Tariff Item (TI) 7118.10.00 and would be subject to duty of 6.5 %, unless the country of origin benefits from a trade agreement with Canada.

Coins that are legal tender are classified under TI 7118.90.00 and are duty-free regardless of origin.

Collectors or collector's pieces of numismatic interest are classified under TI 9705.00.00 and are also duty-free regardless of origin.

The imported coins may be subject to the GST and PST, or the HST if applicable. The Canada Revenue Agency (CRA) has determined that there is no GST on coins qualifying as "precious metal", which is defined as 99.5% pure gold or 99.9% pure silver. For more information on the applicability of GST on coins please contact the CRA directly at 1-800-959-8287, or from outside of Canada at 1-613-952-3741.

Please note that PST and HST may still apply. We recommend contacting the Finance Division of the province the coins are being imported into for assistance with determining if PST or HST will be applicable.

Under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), articles of pure silver, gold, or any other precious metal, such as gold or silver coins, bullions, platelets, or other such items, do not fall under the definition of currency or monetary instruments. As such, there is no requirement to report the import or export of these items pursuant to the PCMLTFA or the related regulations, and Form E677, Cross-Border Currency Reporting, does not need to be completed.

Please note that although a report is not required under the PCMLTFA, it remains that all goods including items of precious metals must be declared upon importation in accordance with the provisions of the Customs Act.

The brokerage/service fees that are assessed by courier companies for the release of casual (personal) shipments through the Canada Border Services Agency (CBSA) are charged by the courier companies for the service of preparing the necessary border release and accounting paperwork, collecting the applicable duties and taxes that are owed by the importer, and remitting these same amounts to the CBSA.

With respect to the amount of the brokerage/service fee, although the CBSA authorizes courier companies and licenses customs brokers, it does not have jurisdiction over the fees they charge. The CBSA has a completely arm's length relationship with both of these industries.

Should future shipments be sent to you by courier from outside Canada, you may have the option of refusing the customs brokerage accounting services offered by the courier company. It is recommended that prior to receiving your shipment you contact the courier company and inform them of your wish to "self-clear" the shipment. The company will explain their procedures to you. If you did not advise the courier before the attempted delivery of the shipment, you may refuse delivery and advise the courier of your intention to self-clear. You must record the ‘unique shipment identifier number', which is the number the courier assigns each shipment. The courier may advise how you can prove that the shipment has been accounted for by the CBSA, or that you have paid any applicable duties and taxes. The shipment may be returned to the courier's warehouse to await your clearance. Please be aware that the courier may refuse this option, and return the shipment to the country of export.

You will need to provide required information concerning your shipment to enable the CBSA to assess the goods. This information includes the courier name and the unique shipment identifier number, as well as a description of the goods and their value. This information is usually contained on the invoice, which is attached to the outside of the package. The courier may remove this invoice and provide you with a copy.

After paying the applicable duties and taxes at the local CBSA office, you will receive a document from an officer indicating that the goods have been accounted for and all duties and taxes have been paid. You must then provide a copy of this document to the courier's warehouse so that the goods can be released to you.

More information on the importation of casual (personal) goods through the courier stream is accessible from Memorandum D17-4-0, Courier Low Value Shipment Program, of the CBSA Web site at:
http://www.cbsa.gc.ca/publications/...d17-eng.html

Should you require additional assistance with your inquiry, we recommend that you contact the Border Information Service (BIS). You can access the BIS line free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access the BIS line by calling either 204-983-3500 or 506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m. Monday to Friday, except holidays), you can speak to an officer by pressing "0" after you have made a selection of one of the 4 menu options.

Thank you for contacting the Canada Border Services Agency.