Canada (refine) → United States · Sale by COMEX futures delivery

حيث تبدأ البضاعة

Doré bar - unstamped → LBMA Good Delivery 400oz bar

• British Columbia mineral tax

  2% of net current proceeds plus 13% of net revenue exceeding the cumulative tax credit account (and related amounts); placer gold mines 0.5% of transaction value

  نص القانونالمبلغ غير مؤكد

  • BC Mineral Tax Act, ss.2(1), 2.2

• Export duty on gold

  None identified

  غير مؤكَّدالمبلغ غير مؤكد

• Northwest Territories mining royalty

  Lesser of 13% of the value of output and the Schedule 3 sum (0% on the first $10,000; 5% to $5m; rising 1 point per $5m band to 14% above $45m)

  نص القانونالمبلغ غير مؤكد

  • NWT Mining Regulations, s.69, Schedule 3

• Nunavut mining royalty

  Lesser of 13% of the value of output and the schedule table (0% on the first $10,000; 5% to $5m; up to 14% above $45m)

  نص القانونالمبلغ غير مؤكد

  • Nunavut Mining Regulations, s.69

• Ontario mining tax

  10% (non-remote); 5% (remote mines) Output of Ontario mines (pit's-mouth value basis)

  نص القانونالمبلغ غير مؤكد

  • Ontario Mining Tax Act; Reg. 769, ss.3, 3.1, 3.2

• Quebec mining tax (greater of profit tax and minimum tax)

  Greater of: mining tax on annual profit at 16% (portion of profit margin up to 35%), 22% (35% to 50%) and 28% (above 50%); and minimum mining tax of 1% of mine-mouth output value up to the reduced-rate amount ($80,000,000 for an operator not in an associated group) plus 4% above

  نص القانونالمبلغ غير مؤكد

  • Quebec Mining Tax Act, ss.5, 29.1-29.3, 30.1, 30.2

• Yukon quartz mining royalty

  Graduated on value of output after deductions: none on the first $10,000, from 3% up to 12% above $35m (as summarised)

  غير مؤكَّدالمبلغ غير مؤكد

• S.C. 2026, c. 4 (Bill C-12, royal assent 26 Mar 2026) amended the PCMLTFA and the AMP Regulations: penalty ranges per violation $1 to $40,000 (minor), $1 to $4,000,000 (serious) and $1 to $20,000,000 (very serious) (AMP Regulations s.5, as amended by s.118), subject to the Act's maxima of $4,000,000…

  نص القانون

  • PCMLTFA and PCMLTF AMP Regulations as amended by S.C. 2026, c. 4, Act ss.9.6(1.1), 73.1; SOR/2007-292 s.5

• CBSA officers may enter premises where goods destined for export are reported, loaded or stored and examine them (Customs Act ss.97.01-97.02, added by S.C. 2026, c. 4, Part 1).

  نص القانون

  • Customs Act, ss.97.01, 97.02

• Extractive entities (listed in Canada, or meeting two of $20m assets, $40m revenue, 250 employees) must report and publish payments of $100,000 or more per category per payee to governments in Canada and abroad within 150 days after year end; keep records 7 years; fine up to $250,000 (ESTMA ss.8, 9,…

  نص القانون

  • Extractive Sector Transparency Measures Act, ss.8, 9, 13, 24

• A DPMS receiving $10,000 or more in cash in a single transaction must file a large cash transaction report (unless from a financial entity or public body); amounts received within 24 consecutive hours from or for the same person are aggregated.

  $10,000 cash

  نص القانونالمبلغ غير مؤكد

  • PCMLTF Regulations, ss.66, 126

• No exchange control or export-proceeds repatriation requirement identified.

  غير مؤكَّد

• Since 2025 the Ontario Minister may suspend MLAS access, prohibit or terminate prospector's licences, deny leases and (with Lieutenant Governor in Council approval) cancel claims or terminate leases for the protection of the strategic national mineral supply chain.

  نص القانون

  • Ontario Mining Act, ss.4.1(8)-(14), 26.1, 81(1.1), 176.1

• No legal cap on cash payments for gold is in force. Bill C-2 (Strong Borders Act, first reading 3 Jun 2025) Part 11 would add PCMLTFA s.77.5 making it an offence for a person or entity engaged in a business to accept a cash payment, donation or deposit of $10,000 or more (single or prescribed relate…

  $10,000 (proposed)

  نص القانونالمبلغ غير مؤكد

  • Bill C-2 (not enacted), proposed PCMLTFA s.77.5

• Travellers must declare currency or monetary instruments of CAN$10,000 or more; gold bullion is not a monetary instrument and moves as goods through customs.

  CAN$10,000

  نص القانونالمبلغ غير مؤكد

  • Cross-border Currency and Monetary Instruments Reporting Regulations, ss.1, 2

• Dealers in precious metals and precious stones are PCMLTFA reporting entities for purchases or sales of $10,000 or more (compliance program, KYC, beneficial ownership, PEPs, records kept at least five years, STR, LCTR, LVCTR, listed-person property and sanctions-evasion reports). Excluded: purchases…

  $10,000 per purchase or sale

  نص القانونالمبلغ غير مؤكد

  • PCMLTF Regulations, ss.1(2), 65, 148

• Export reporting (not licensing): non-monetary gold must be declared through CERS/G7 EDI when worth CAD 2,000+ and going anywhere but the US; exports to the US of non-restricted goods are exempt.

  CAD 2,000; US destinations exempt

  نص القانونالمبلغ غير مؤكد

  • Customs Act s.95; Reporting of Exported Goods Regulations, REGR ss.3, 6(b), 7

• Tariff item 9897.00.00 prohibits importation of "Goods manufactured or produced wholly or in part by prison labour" and "Goods mined, manufactured or produced wholly or in part by forced labour or child labour as those terms are defined in section 2 of the Fighting Against Forced Labour and Child La…

  نص القانون

  • Customs Tariff, Schedule, tariff item 9897.00.00

• Canada hosts three LBMA Good Delivery gold refiners: Royal Canadian Mint (Ottawa, listed ~1919), CCR Refinery - Glencore Canada Corporation (Montreal East, ~1956) and Asahi Refining Canada Limited (Brampton, 15/06/1961). Output is accepted in London; Asahi and the Mint also state COMEX acceptance.

  معيار

• Gold is not on the Export Control List: no export permit, licence or state approval is required to export gold, and no state buyer or export monopoly exists.

  نص القانون

  • Export and Import Permits Act; Export Control List, EIPA s.13; SOR/89-202

• Every Ontario patent, lease or other disposition of lands, claims or mining rights is subject to the condition that "all ores or minerals raised or removed therefrom shall be treated and refined in Canada so as to yield refined metal or other product suitable for direct use in the arts without furth…

  نص القانون

  • Ontario Mining Act, s.91

• No person in Canada or Canadian abroad may export, sell, supply or ship unwrought (710812) or semi-manufactured (710813) gold, wherever situated, to Russia or to any person in Russia (Schedule 6 Part 1 items 176-177; also jewellery and other listed articles). Exception: personal effects.

  نص القانون

  • Special Economic Measures (Russia) Regulations, s.3.08, Schedule 6 Part 1 items 176-177

• Persons in Canada and Canadians abroad may not import, purchase or acquire any Schedule 9 good from Russia or from any person in Russia: gold powder (710811), other unwrought (710812), semi-manufactured (710813), monetary gold (710820), jewellery (711319) and goldsmiths' wares (711419) of precious m…

  نص القانون

  • Special Economic Measures (Russia) Regulations, s.3.11, Schedule 9

• No person in Canada or Canadian abroad may import, purchase or acquire Schedule 13 goods, wherever situated, from Russia or a person in Russia; Schedule 13 item 137 is heading 7112 (waste and scrap of precious metal). Added by SOR/2025-143.

  نص القانون

  • Special Economic Measures (Russia) Regulations, s.3.16, Schedule 13 item 137

• Entities producing, selling or distributing goods, or importing goods, that are listed in Canada or meet two of $20m assets, $40m revenue, 250 employees must report to the Minister by May 31 each year on steps taken to prevent forced and child labour in their supply chains (S.C. 2023, c. 9, ss.2, 9,…

  نص القانون

  • Fighting Against Forced Labour and Child Labour in Supply Chains Act, ss.9, 11

حيث تصل البضاعة

• Customs duty on gold (HTSUS 7108)

  Column 1 general: Free on 7108.11.00 (powder), 7108.12.10 (bullion and dore), 7108.13.10 (gold leaf), 7108.13.55 (rectangular or near-rectangular shapes of 99.5%+ gold marked only with weight, purity or other identifying information), 7108.20.00 (monetary); 4.1% on 7108.12.50 (other unwrought) and 7108.13.70 (other semi-manufactured), Free for special programmes A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (General Note 3(c)(i): e.g. S = USMCA, PE = Peru TPA, CO = Colombia TPA, AU = Australia FTA, CL = Chile FTA, SG = Singapore FTA, A = GSP, D = AGOA). Column 2: 65% on 7108.12.50 and 7108.13.70, 8% on gold leaf, Free on the others (7108.13.55 footnoted "See 9903.90.08") All imports of gold

  نص القانونالمبلغ غير مؤكد

  • HTSUS (Revision 19, 2026), heading 7108

• Nevada gold and silver excise tax

  0.75% of Nevada gross revenue above $20,000,000 up to $150,000,000 (i.e. $975,000 at $150m) plus 1.1% of the excess over $150,000,000; nothing due if $20,000,000 or less

  إرشاد رسميالمبلغ غير مؤكد

  • NRS 363D (per Department of Taxation form EXC-F029), NRS 363D.160 (as cited by the Department)

• IEEPA reciprocal tariff (E.O. 14257) - ended February 2026; gold bullion exempt throughout, other 7108 lines exempt from 8 Sep 2025

  10% on all imports from 12:01 a.m. EDT 5 Apr 2025 (E.O. 14257 s.3(a)) plus country-specific rates from 9 Apr 2025 as modified; goods in Annex II excepted 7108.12.10 (bullion and dore) was already in Annex II; E.O. 14346 Annex II (FR 43788-43789) marks 7108.11.00, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 as "Addition" for goods entered from 12:01 a.m. EDT 8 Sep 2025. Before that, cast kilobars and 100 oz bars classified in 7108.13.5500 paid the additional duty (CBP ruling N351466: "subject to an additional 10 percent ad valorem rate of duty").

  نص القانونالمبلغ غير مؤكد

  • E.O. 14257 as modified by E.O. 14346 (IEEPA); ended by E.O. 14389

• Additional duty on Russian products (9903.90.08)

  35% ad valorem in lieu of column 2 rates Products of Russia in U.S. note 30(b); of heading 7108 only 7108.13.55 is listed. Moot for gold: its import is prohibited (us.ctl-russia-gold-ban)

  نص القانونالمبلغ غير مؤكد

  • HTSUS chapter 99, 9903.90.08

• Section 122 temporary import surcharge (Proclamation 11012) - gold excepted

  10% ad valorem on articles of any country (heading 9903.03.01), in addition to other duties; not applied to the goods listed in U.S. note 2(aa)(ii) (heading 9903.03.03), which include every 7108 subheading: 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70, 7108.20.00 Gold of HTSUS 7108 excepted ("metals used in currency and bullion", Proc. 11012 para. 14(b); Annex I para. 2; Annex II)

  نص القانونالمبلغ غير مؤكد

  • Trade Act of 1974 s.122 (19 U.S.C. 2132); Proclamation 11012; HTSUS U.S. note 2(aa), subchapter III, chapter 99, 9903.03.01; 9903.03.03; note 2(aa)(ii)

• Section 301 forced-labor tariffs on 60 economies (USTR, from 24 Jul 2026) - gold excluded

  Additional 10% or 12.5% ad valorem depending on the economy (headings 9903.05.20-9903.05.84), e.g. Canada 10% (9903.05.29), Mexico 10% (9903.05.55), United Kingdom 10% (9903.05.81), Peru 12.5% (9903.05.63), Colombia 12.5% (9903.05.32), United Arab Emirates 12.5% (9903.05.80), Switzerland: for goods whose column-1 rate is under 12.5%, column-1 rate plus additional duty totalling 12.5% (9903.05.74; note 52(k)); the same top-up method applies to the EU, Japan, South Korea and Taiwan headings; not applied to articles in U.S. note 52(b) (heading 9903.05.86), which lists 7108.11.00, 7108.12.10, 7108.12.50, 7108.13.10, 7108.13.55, 7108.13.70 and 7108.20.00 All HTSUS 7108 gold excluded; applies to other products of the listed economies

  نص القانونالمبلغ غير مؤكد

  • Trade Act of 1974 s.301 (19 U.S.C. 2411); USTR notice FR Doc. 2026-15181; HTSUS U.S. note 52, subchapter III, chapter 99, 9903.05.20-9903.05.84; 9903.05.86; note 52(b)

• VAT / sales tax on gold

  No federal VAT or import VAT; state sales taxes vary - about 33 states exempt investment bullion or have no sales tax (Mar 2026) Bullion sales to end buyers

  مصدر ثانوي

• BLM mining claim fees

  $49 location fee and $200 initial maintenance fee per new lode claim, mill site or tunnel site; $200 annual maintenance fee (placer: per 20 acres or portion) due on or before 1 September; processing fees per 43 CFR 3000.12 ($25 per new claim on the BLM page)

  نص القانونالمبلغ غير مؤكد

  • 30 U.S.C. 28f; 43 CFR 3830.21, 43 CFR 3830.21(a), (d)

• Merchandise processing fee

  0.3464% ad valorem on formal entries (19 CFR 24.23(b)(1)(i)(A)); minimum/maximum per entry $33.58/$651.50 for fiscal year 2026 (1 Oct 2025-30 Sep 2026, CBP Dec. 25-10) and $34.58/$670.86 from 1 Oct 2026 (FY2027 notice); base amounts $25/$485 CPI-adjusted; informal entries a flat fee (base $2-$9)

  نص القانونالمبلغ غير مؤكد

  • 19 CFR 24.23, 24.23(b)(1)(i), (b)(2)

• Beneficial ownership reporting under the Corporate Transparency Act applies only to a "reporting company" defined as an entity "(A) A corporation, limited liability company, or other entity; (B) Formed under the law of a foreign country; and (C) Registered to do business in any State or tribal juris…

  نص القانون

  • 31 CFR 1010.380, 1010.380(a)(1), (c)(1)(ii)

• Any trade or business receiving more than $10,000 in currency in one or related transactions must file Form 8300 within 15 days. There is no cash ceiling, only reporting.

  > $10,000 cash

  نص القانونالمبلغ غير مؤكد

  • 31 CFR 1010.330; 26 USC 6050I, 1010.330(a)(1)(i)

• Gold bullion is not a 'monetary instrument' under the BSA, so the cross-border currency report (CMIR) does not apply to gold carried or shipped across the border; customs entry and EEI are the only declarations.

  نص القانون

  • 31 CFR 1010.340; 31 CFR 1010.100(dd), 1010.340(a); 1010.100(dd)

• COMEX gold delivery: one 100 oz bar or three 1 kg bars, weight tolerance 5%, minimum 995 fineness, approved brand from an approved producer complying with LBMA RGG, held in an approved depository reached through the chain of integrity.

  معيار

  • COMEX Rulebook, 113101; Rules 703.A, 705.A

• SEC-reporting issuers that manufacture or contract to manufacture products in which gold is necessary must "conduct in good faith a reasonable country of origin inquiry" (Form SD Item 1.01(a)); if they know or have reason to believe the gold may come from the DRC or an adjoining country and may not …

  نص القانون

  • Dodd-Frank s.1502; Exchange Act Rule 13p-1; Form SD (as adopted 2012), 17 CFR 240.13p-1; Form SD Items 1.01-1.02

• Dealers in precious metals (gold of 500+ fineness among covered goods) must keep a written risk-based AML program with compliance officer, training and independent testing; retailers are covered only if they buy over $50,000 from non-dealers.

  Purchased > $50,000 and sold > $50,000 of covered goods in the prior year

  نص القانونالمبلغ غير مؤكد

  • 31 CFR 1027, 1027.100, 1027.210

• HS 710812 and 710813 (non-monetary gold, unwrought other than powder, and semi-manufactured) are listed EAR 'luxury goods': "A license is required to export, reexport, or transfer (in-country) any item subject to the EAR listed in supplement no. 5 to this part to or within Russia or Belarus" (746.8(…

  نص القانون

  • EAR 15 CFR 746.8(a)(7), (b)(3); Supplement No. 5 to Part 746, 746.8(a)(7)

• Goods "mined, produced, or manufactured wholly or in part in any foreign country by convict labor or/and forced labor or/and indentured labor under penal sanctions shall not be entitled to entry" (19 U.S.C. 1307). Where information "reasonably but not conclusively indicates" such merchandise is bein…

  نص القانون

  • Tariff Act of 1930 s.307 (19 U.S.C. 1307); 19 CFR 12.42, 19 U.S.C. 1307; 19 CFR 12.42(e)-(h)

• US persons may not deal with SDN-listed parties; the 2023 multi-agency Africa Gold Advisory flags Wagner-linked gold from CAR and Sudan and conflict gold from Mali and Burkina Faso, warning of designation and penalties.

  إرشاد رسمي

  • IEEPA-based OFAC programs

• Historical (2025 - Feb 2026): E.O. 14257 imposed an additional 10% on all imports from 5 Apr 2025 and country rates from 9 Apr 2025, with Annex II exceptions that from the start included 7108.12.10 (bullion and dore). CBP ruling N351466 (31 Jul 2025) classified cast 1 kg and 100 oz bars from Switzer…

  نص القانون

  • E.O. 14257; E.O. 14346; E.O. 14389; Proclamation 11012; HTSUS U.S. notes 2(aa) and 52

• Import into the US of gold of Russian Federation origin is prohibited unless licensed by OFAC; gold of Russian origin located outside Russia before 28 June 2022 is excluded.

  نص القانون

  • E.O. 14068 as amended by E.O. 14114; OFAC Determination (effective 28 Jun 2022, amended 22 Dec 2023), E.O. 14068 s.1(a)(i)(A) (as amended by E.O. 14114 s.3(a)); delegation 31 CFR 587.802

العودة إلى بلد المنشأ: عائدات التصدير