Customs
Duties and taxes
When you buy something abroad and bring it to Canada besides customs duties, you have to pay GST.
I had called Customs even prior to ordering to find out about duties on importing steel. The answer was no duties, just GST.
When the container was on its way, I decided to double check and made another call. The answer was totally different - 25% plus GST. I almost had a heart attack.
I spent a few days studying Customs Tariff. I found that the content of my container was closely described by the following articles.
Chapter 73. Articles of iron or steel
73.01. Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded angles,
shapes and sections, of iron or steel.
7301.20. Angles, shapes and sections
7301.20.10. For use in ships, boats or floating structures
7301.20.10.10. Of a height not exceeding 635 mm - Duty Free
7301.20.10.20. Of a height exceeding 635 mm - Duty Free
I also found that
Chapter 89 SHIPS, BOATS AND FLOATING STRUCTURES Note. 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind. 89.06. Other vessels, including warships and lifeboats other than rowing boats. 8906.10.00.00. Warships - 25% 8906.90. Other Open vessels: 8906.90.11.00. Lifeboats imported by societies dedicated to the saving of lives - Duty Free 8906.90.19.00. Other open vessles - 15% 8906.90.90.00. Other - 25%
Well, at least I understood where 25% had come from. I prepared to convince the Customs that the content of the container was not even a hull, just pieces of metal for use in boatbuilding.
What a surprise was when I got charged 7% plus GST. This number had been nowhere on the list. The classification number was 82.15.10.90.00. I had no idea what it meant and an officer who was having hard time to believe that 10 tons of steel were for personal use, refused to explain it to me saying that I had to pay the duties and might file an appeal later. When I looked up the number in the Tariff, I coudn't believe what I saw:
82.15.10.90.00. Spoons, forks, ladles, skimmers, cake-servers,
fish-knives, butterknives, sugar tongs and similar
kitchen or tableware - 7%
Fortunately, somebody had brains at Customs and sent me a refund a few weeks later after I had filed the appeal.