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Regular duty rate If you do not qualify for a personal exemption, or if you exceed your exemption limit and beneficial duty rate amounts, you will have to pay the GST/HST, as well as any duty or other tax or assessment that applies on the excess amount

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But dont worry, by reading the following tips you can easily eliminate the odors and smell of the cigarette: Clothing and Personal Items: Fabrics and personal items like smartphones and combs require special treatment in case they get a cigarette smell