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加拿大对60刀或以下的gift免关税, c% D9 r7 L- m* O
Importing by Mail
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1 s! J( P2 K$ L m3 ?Receiving Gifts in the Mail
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" `% o- X1 i& x* c+ o9 \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.8 @# Q8 j* f4 G+ l
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.4 ]$ H+ P( n/ h, I8 J
•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$60 gift exemption include the following: N" h6 M/ l+ p) m( t
•tobacco;
+ Q" B6 `3 U5 ` I- O( B( b9 o•alcoholic beverages;
" s9 M+ _2 ]; _5 s K* i9 [/ s•advertising material; and7 Q- [: m" W% e& b$ W0 A% l! Q4 X
•items sent by a business.: {- W% o5 V' ^" C$ C% I. y
. v1 s1 B W4 \: B. a# J5 qAs well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.7 k: Q! d1 h5 H0 U0 @" P8 e$ @6 @0 r
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