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加拿大对60刀或以下的gift免关税$ `6 v. \5 ]8 \
Importing by Mail
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Receiving Gifts in the Mail9 `4 X6 e1 Z1 L/ Q: R$ F
: k" ]: E) y& `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.
& t/ G! ], ~! l) J. j* p8 X•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.
5 p+ r/ B+ I; W0 w! L•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$140.3 w' X" x1 a8 U$ h! x
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, G; M* b# E) FItems that do not qualify for the CAN$60 gift exemption include the following:. k) r! D" L" c6 A2 ^9 o7 I
•tobacco;
8 @! p) A' [1 i/ c, F•alcoholic beverages;
1 l! W7 ?* ~6 O4 p•advertising material; and
+ h+ Q) l, C' N" a4 m* z; o' ~/ m•items sent by a business.
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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.2 w- Z* b S5 f/ m2 J1 u2 g
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