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加拿大对60刀或以下的gift免关税6 m3 ^) @- E% O- ?3 _ \* n
Importing by Mail + l7 G8 T2 T6 s7 W2 n! h
* i( i8 K* |/ BReceiving Gifts in the Mail
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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.
( G0 k1 y' n5 z2 [3 A•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.! Z9 K; m: T; [0 a
•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. Q7 d' \* g# ]) ]
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Items that do not qualify for the CAN$60 gift exemption include the following:5 R+ @# o' X1 ^
•tobacco;7 C+ A, Q9 t; R: y5 ~6 N) }
•alcoholic beverages;
; r, H# `: z/ o. {0 s•advertising material; and
1 D* p' x' k# j. f% `•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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