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加拿大对60刀或以下的gift免关税7 r5 t* C1 Q7 v9 z
Importing by Mail ( _% h$ N* N; u
8 [+ J# ^' C$ L( I; ]8 h# E. MReceiving Gifts in the Mail7 j0 R \! ~7 z4 D7 Y& b
, N. ^* W" b% [* d0 mFor 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.
9 `% j9 }& S& ?0 u•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.$ Q2 L. Z9 e2 V3 a' U; K, E
•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$140.
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$ r/ q' D% S3 q) V! GItems that do not qualify for the CAN$60 gift exemption include the following: F" S. g3 v: v' |& T2 h( A
•tobacco;3 m" o% a( u- H! v/ k; D
•alcoholic beverages;
9 _' |, l! ~0 I) y7 \. x•advertising material; and8 v) r. x3 R( e3 M( B) ]. Z" K* X4 q
•items sent by a business.
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) H Q, g6 v9 A6 KAs 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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