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加拿大对60刀或以下的gift免关税5 |! k% h) N* m
Importing by Mail . T5 i3 u8 @# B+ u
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Receiving Gifts in the Mail+ _+ }2 R: Z G" U* E
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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.
4 v% K4 N3 l3 E) J6 S9 Q•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.% p, O( W: x5 D- U
•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$60 gift exemption include the following: i6 u& x' i3 q/ U" J3 X
•tobacco;5 V. Y4 }$ d. @
•alcoholic beverages;( i1 @1 u* v6 e
•advertising material; and
3 m* [& r: v* V0 s4 d•items sent by a business.% b4 `( |# }) k5 [' g. ]. x
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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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