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加拿大对60刀或以下的gift免关税
6 l) G5 @7 J& c2 U& D0 @1 |Importing by Mail # e' q1 _9 O6 H
9 b: B6 x+ q4 W. @5 RReceiving Gifts in the Mail
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5 i0 P& v* Q# u( t* X0 lFor 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.
# [( _) P, n) C# q; h: x2 K9 a•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.7 |& g( o* F( D# q8 W3 Z
•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.& Q: ?: m# d! s: z- L5 `
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Items that do not qualify for the CAN$60 gift exemption include the following:
B( x5 f7 {4 S+ u5 G•tobacco;
y8 K) k+ v& e- k& A% r4 Y•alcoholic beverages;- q4 f& a3 ^0 E" C( E; }
•advertising material; and0 C3 m; V5 h4 z$ j1 j0 G3 F
•items sent by a business." C8 |2 p; O5 @$ Q
/ w" n" h6 \& T% YAs 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.* e' d* S% |. g( |1 o8 J
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