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加拿大对60刀或以下的gift免关税/ J+ r1 j6 s+ u9 P; d
Importing by Mail
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* T& B/ p3 G- F' f6 T$ UReceiving Gifts in the Mail' q" p/ \1 b e1 z6 V. V X
+ j b/ c1 F+ _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.
) X% T' E, Q& s& N•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./ \- ^ n% e' ~. J% C" u
•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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" W7 u; v& G/ a7 sItems that do not qualify for the CAN$60 gift exemption include the following:
4 X$ w0 U( i1 G+ h$ Y: z9 Z•tobacco;- V( `! m$ H' s/ l; V8 X
•alcoholic beverages;2 E3 O# o& C/ D
•advertising material; and F( F( K: V, V* Z3 ^: v
•items sent by a business.8 a" M3 i p& c4 T% }+ p
4 u' M. y2 Q5 G3 xAs 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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