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加拿大对60刀或以下的gift免关税# [/ q/ x. h7 V
Importing by Mail
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6 Y3 A1 P6 I1 ~7 cReceiving Gifts in the Mail" w+ _, U& A; I/ d
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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' h& g8 h) o' w7 j
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.. D$ s' s: z" b1 X$ P/ j
•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$60 gift exemption include the following:
% M% d4 P0 ]. B* p6 `! H( f: c•tobacco;
: L4 x$ D: a T' @•alcoholic beverages;
+ W* v" ^% S9 p! _•advertising material; and
- e# \# ?4 |3 A% M+ t•items sent by a business.& v# X R' g. L+ \& V
3 \8 h# W8 ]. A9 \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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