I find out below information, but don’t know how to make a list.. please share your experience, if anyone know.
Jewellery or precious ornaments
Officers may ask you questions about your jewellery or precious ornaments during your customs interview. Make sure you describe these items on your list of goods. To avoid delays at customs when you enter Canada:
- use the wording from your insurance policy or jeweler’s appraisal on your list of goods
- include photographs of the items
- know how much you paid for the items or have a receipt showing how much you paid
- you don’t need to pay duty or tax on family heirlooms