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加拿大对60刀或以下的gift免关税9 N6 Z. p4 x2 Q
Importing by Mail * D9 N/ a5 e/ A+ v f
7 f, a. E. ?3 J& m0 WReceiving Gifts in the Mail# J- t- f( W, X: z. A
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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.
/ C. J8 Z' P1 K0 \•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.
$ c8 B( j! w8 U2 M( a•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$140.
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' y% b% k' E# l( t6 f& R$ c, MItems that do not qualify for the CAN$60 gift exemption include the following:
5 h$ a5 k+ Q* a1 s•tobacco;
: K1 q5 R X$ I( |9 a4 q* ^•alcoholic beverages;
( l; U5 f& _# h$ x G* W3 j•advertising material; and
\. E U3 X5 |7 H/ u$ r•items sent by a business.8 w% M* V- C+ J6 C1 v7 l5 h
, R! g' E: D) A/ S" Z$ \0 ^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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