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加拿大对60刀或以下的gift免关税8 t9 Y8 G4 n. L" N( r* P) @
Importing by Mail
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/ p. T9 w3 f) W- d+ }Receiving Gifts in the Mail( T. ~) }( _3 i
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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.
6 S* {1 F6 K, K2 h# M9 j) k•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
! U3 p$ ^/ v q0 L- {: G•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:5 ]0 W/ D, U3 L2 C# Q
•tobacco;' y+ g/ N1 L! t
•alcoholic beverages;1 m7 s3 E3 n& L
•advertising material; and
9 ~2 X6 A; ~4 ?: T8 u9 @5 O•items sent by a business.
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2 L& ^6 d/ J e5 ^ G! Q7 K' _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." @ p: m* v1 G/ j" ?! D+ Q" w; v# O
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