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加拿大对60刀或以下的gift免关税
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Receiving 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.5 \9 ^* z1 M; I6 j# q. N
•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.! z: F7 N7 d9 {
•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:
* _- z6 ] _2 q8 C: b' p( B+ ~•tobacco;
; _% N! P7 {4 l% S; u; h: y- l•alcoholic beverages;* m4 z6 W) Z7 H
•advertising material; and
$ j' ]' X# ~* c•items sent by a business.# Z$ y3 o' G2 C$ G1 C
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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.: ]. s, L% T9 X8 C0 U' J0 d: ~
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