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加拿大对60刀或以下的gift免关税# y' t% q d1 {' @. ?" u
Importing by Mail 6 U+ r9 k6 n7 n2 c2 n
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Receiving Gifts in the Mail1 n/ S4 G+ ~3 c1 w: l2 H$ r4 d
) w# [- W* S. ^0 q. }6 Q' \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.$ I, l7 F) m! R$ D- 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.4 M# ?0 B, ?2 ^: a& L: 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$140.6 P' D7 l: C- `, {
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2 q$ [/ q6 |" g; `* q- t/ X: MItems that do not qualify for the CAN$60 gift exemption include the following:& E: f9 I9 N3 s3 [5 `5 D
•tobacco;
( v# J3 L7 K) {4 ]5 [! x9 z•alcoholic beverages;0 n. k$ K1 K; g! Z" k9 R
•advertising material; and9 g% I0 M8 j$ s4 B
•items sent by a business.& r# c+ l8 j: x1 B+ z4 ^, `) p# q
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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.6 M8 t4 J% n8 _% c8 g5 V
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