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加拿大对60刀或以下的gift免关税, h- t* w0 l% e! ?; E9 N
Importing by Mail 5 j6 X2 r9 u" v _
0 ]( ~( a, s, n) FReceiving Gifts in the Mail
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% z# {5 A7 N4 `" N QFor 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.
8 ~% O8 B2 ^# d5 H•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.5 b2 |1 a" |! y* ?2 }, d1 R
•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:9 Z5 q" ?/ D3 H7 N H: `- h
•tobacco;2 w3 U( D9 L8 T; U# v6 E
•alcoholic beverages;8 r8 J) A: x3 J2 g, m
•advertising material; and: h3 ?, G8 Z8 c" y4 S4 [- M% w
•items sent by a business.0 [3 \* M7 E1 g o
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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$20 or less.! L7 c. f2 Q$ p; S; D
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