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加拿大对60刀或以下的gift免关税
3 e- g9 Y- `* W6 PImporting by Mail
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8 Y' ?2 j R, U: e& Y4 SReceiving Gifts in the Mail; h# L# M. C% [7 U
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For an item to qualify as a "gift", a friend or relative must send it to you personally and include a card or other notice indicating that it is a gift.
* m8 V; L5 [, _1 @! z0 P•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it./ N. S$ E- v2 r. Z& U2 v% C9 w( W
•If the gift is worth more than CAN$60, you will have to pay any applicable duty and taxes on any amount over CAN$60. ◦For example, if a relative sends you a gift worth CAN$200, you must pay any applicable duty, GST or HST and PST on CAN$140.
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Items that do not qualify for the CAN$60 gift exemption include the following:& _- H! B/ j3 O
•tobacco;
+ C7 u8 @% y- Q4 p# W4 M4 e! i% v6 |•alcoholic beverages;
; R, u" l; l( t& N( U0 e# ^0 o$ S; N•advertising material; and1 C: \4 m" A- t1 s; N6 e4 b, L$ y! D
•items sent by a business.
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As well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.
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