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加拿大对60刀或以下的gift免关税; U3 M0 e3 H' L. C/ e1 M: s
Importing by Mail , l2 I0 `, [$ d! z5 ^6 D
6 ~% [% Q! q2 p4 K8 b' W+ BReceiving Gifts in the Mail
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- ?& J2 j u) Z7 k# B# PFor 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.
& P0 N9 p- [5 L+ j•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
+ I" y7 f, h( ]. k( J$ s•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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, W2 A2 g3 {9 ~! S# n( ?; i2 k1 ]Items that do not qualify for the CAN$60 gift exemption include the following:' K4 X# J7 d2 ~" y: N7 j
•tobacco;! f, x+ J/ O i9 G4 L" V' H
•alcoholic beverages;
) h7 x+ e1 p* q•advertising material; and; R+ A) q; v8 J; H# z# C
•items sent by a business.0 \& ?+ d0 a+ X/ o; H# o
' @5 `, n* p, H9 f! ?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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