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加拿大对60刀或以下的gift免关税6 n" ?# `' y. m+ P
Importing by Mail
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Receiving Gifts in the Mail& V( P9 z$ y. d. ?: M5 q
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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.
% d) m$ w ~/ \' I$ `•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.
( t! F/ g8 V/ r5 G- |3 z•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., m; |& ^( I. ^3 k
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Items that do not qualify for the CAN$60 gift exemption include the following:+ `. m* @4 `- n1 R
•tobacco;. ^+ R9 C# @& D: n& l7 N8 @& C4 `3 _
•alcoholic beverages;1 E; l! q: M2 K1 G+ M
•advertising material; and! u o2 t! m3 }: a( V" \
•items sent by a business.9 \, B9 z. J" y0 e2 F
* Q% U7 p0 v5 C2 sAs 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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