国际快递很多时候到目的地的时候,收件方面临清关交税的问题，很多收件人不懂，因此列举出常见的问题给出作答。
以联邦FEDEX快递到加拿大为例：
Frequently Asked Questions (FAQs)
1. Why am I being charged duty and taxes?
为什么要向我收取关税和税款？
All shipments that are imported into Canada are subject to duties and taxes assessment by the Canada Border Services Agency (CBSA). The duty rate varies depending on the type of product and the country where it was manufactured. The amount of duties and taxes for an item primarily depends on the item's value in Canadian dollars and the purpose for the shipment such as a gift. In addition to the duty, tax may also apply (e.g., GST, PST, QST, and HST).
加拿大边境服务局 (CBSA) 对所有进口到加拿大的货物进行关税和税收评估。 关税税率因产品类型和制造国家/地区而异。 一件商品的关税和税款主要取决于该商品的加元价值和运输目的，例如送礼。 除关税外，还可能需要缴纳税费（例如 GST、PST、QST 和 HST）。
2. Why wasn’t I advised about the duties and taxes when I made my online purchase?
为什么我在网上购物时没有被告知关税和税款？
Goods purchased online and shipped to you from outside your country of residence are subject to duties and taxes. If you are making an online purchase, please clarify with the sender who is responsible for the payment of any duties and taxes as they may not be included in the purchase price.
在线购买并从您居住的国家/地区以外运送给您的商品需要缴纳关税和税款。 如果您进行在线购买，请与负责支付任何关税和税款的发件人说明，因为它们可能不包含在购买价格中。
3. What is the gift exemption amount?
赠与豁免金额是多少？
For eligible gifts imported into Canada it is CAD$60 or less, per gift, even if a single gift has more than one recipient (e.g., gift to a family). Each gift in the shipment must be clearly identified as one gift. If the gift is worth more than CAD$60, the amount over CAD$60 is subject to duties and taxes (e.g., if a relative sends you a gift worth CAD$200, you must pay any applicable duty plus the GST, PST, QST, and HST on CAD$140).
对于进口到加拿大的符合条件的礼物，每件礼物不超过 60 加元，即使一件礼物有多个收件人（例如，给家人的礼物）。 货件中的每件礼物都必须清楚地标识为一件礼物。 如果礼物价值超过 60 加元，则超过 60 加元的金额需缴纳关税和税款（例如，如果亲戚送给您价值 200 加元的礼物，您必须支付任何适用的关税以及 GST、PST、QST 和 140 加元的 HST）。
4. Why am I being charged the Reimbursement on Delivery (ROD) Fee?
为什么要向我收取货到付款 (ROD) 费用？
The ROD fee applies to recipients with no FedEx Express account number or poor payment history. This fee is collected from the recipient at the time of delivery, in addition to any duties and taxes that may be applicable. If the item is duty-free and tax-exempt, then this fee will not be charged. For more information on this fee, please visit fedex.ca/clearancefees.
ROD 费用适用于没有 FedEx Express 帐号或付款记录不佳的收件人。 除可能适用的任何关税和税款外，此费用在交付时向收件人收取。 如果物品是免税免税的，那么这个费用是不会收取的。 有关此费用的更多信息，请访问 fedex.ca/clearancefees。
5. Why am I being charged the Disbursement Fee?
为什么要向我收取支付费用？
The Disbursement Fee applies when a duty/tax invoice is issued by FedEx Express. FedEx Express pays the duties and taxes owed to the Canada Border Services Agency on your behalf and charges the Disbursement Fee for this service. The fee is based on the total amount of the duties and taxes advanced, and will be billed to the party designated to pay the duties and taxes. For more information on this fee, please visit fedex.ca/clearancefees.
当 FedEx Express 开具关税/税收发票时，支付费用适用。 FedEx Express 代表您支付欠加拿大边境服务局的关税和税款，并为此服务收取垫付费。 该费用根据预付的关税和税款总额计算，并将向指定的关税和税款支付方收取。 有关此费用的更多信息，请访问 fedex.ca/clearancefees。
6. How do I pay for duties and taxes if I do not have a FedEx account?
如果我没有 FedEx 帐户，我该如何支付关税和税款？
If you are the recipient or designated party for payment of duties and taxes and do not have a FedEx account, or your FedEx account has a poor payment history, then the following options are available to you.
Pre-pay by credit card: Call FedEx Customer Service at 1.800.GoFedEx 1.800.463.3339 with your tracking number.
If a shipper or third-party is responsible for the payment of duties and taxes, but does not have a FedEx account, or has a FedEx account with poor payment history, then the shipment will be held at the FedEx destination station until payment arrangements are made.
如果您是关税和税款的收款人或指定方，并且没有 FedEx 账户，或者您的 FedEx 账户的支付历史不佳，那么您可以使用以下选项。
通过信用卡预付款：致电 FedEx 客户服务部 1.800.GoFedEx 1.800.463.3339 并提供您的跟踪号码。
如果托运人或第三方负责支付关税和税款，但没有 FedEx 帐户，或 FedEx 帐户的付款历史记录不佳，则货件将在 FedEx 目的站保留，直到付款安排完成 制成。
7. I have ordered the same item in the past and was not charged duties and taxes. Why am I being charged this time?
我过去曾订购过相同的商品，但未被收取关税和税款。 这次为什么要收费？
There are several reasons why the rate of duty and amount could vary, such as:
The value of the shipment.
The country of manufacture.
The description of the goods on the air waybill or customs documents.
税率和金额可能会发生变化的原因有多种，例如：
货物的价值。
制造国。
空运单或海关文件上对货物的描述。
8. Why am I being charged duty on goods imported from the United States (U.S.) or Mexico? Does the Canada-United States-Mexico Agreement (CUSMA) not apply?
为什么我要对从美国 (U.S.) 或墨西哥进口的商品征收关税？ 加拿大-美国-墨西哥协定 (CUSMA) 不适用吗？
以下是 CUSMA/USMCA/T-MEC 税率不适用于来自美国或墨西哥的货物的一些示例。
Below are some examples when the CUSMA/USMCA/T-MEC rate of duty would not be applicable on a shipment from the U.S. or Mexico.
The item was not manufactured in a CUSMA/USMCA/T-MEC country (i.e., Canada, Mexico, and the U.S.).
A signed CUSMA/USMCA/T-MEC Certification of Origin was not provided for a commercial shipment valued at CAD$3300 or greater (electronic signatures are acceptable).
A statement certifying the goods originate from a CUSMA/USMCA/T-MEC country was not provided on the commercial invoice for a commercial shipment valued at less than CAD$3300.
该商品并非在 CUSMA/USMCA/T-MEC 国家/地区（即加拿大、墨西哥和美国）制造。
对于价值 3300 加元或以上的商业货件，未提供签署的 CUSMA/USMCA/T-MEC 原产地证明（电子签名是可接受的）。
对于价值低于 3300 加元的商业货件，商业发票上未提供证明货物来自 CUSMA/USMCA/T-MEC 国家/地区的声明
9. What are some customs-clearance related charges I can expect?
我可以预料到哪些清关相关费用？
It depends on the contents, value and origin of the shipment. You may be charged the following:
Duties and taxes
FedEx Reimbursement on Delivery Fee or Disbursement Fee
Ancillary charges, if applicable. For more details, please visit fedex.ca/clearancefees.
Agency Agreement for Canadian Importers
这取决于货物的内容、价值和来源。 您可能需要支付以下费用：
关税和税收
FedEx 报销送货费或垫付费
附加费用（如果适用）。 如需了解更多详情，请访问 fedex.ca/clearancefees。
加拿大进口商代理协议
10. What is an Agency Agreement (Power of Attorney) and why is it required?
什么是代理协议（授权书），为什么需要它？
An Agency Agreement authorizes FedEx Express to transact business with the Canada Border Services Agency on your behalf.
代理协议授权 FedEx Express 代表您与加拿大边境服务局进行业务往来。
11. How can I authorize FedEx Express to act as my broker?
我如何授权 FedEx Express 作为我的经纪人？
Please contact FedEx Customer Service at 1.800.GoFedEx 1.800.463.3339 for instructions.
请拨打 1.800.GoFedEx 1.800.463.3339 联系 FedEx 客户服务以获取说明。
