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加拿大对60刀或以下的gift免关税% D8 j2 Q' C! }- z' N- D
Importing by Mail . c3 y8 B0 ^0 E# B! _$ m
2 U3 f6 B) O0 _* EReceiving Gifts in the Mail
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/ Z/ B2 m# I8 `7 NFor 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.( |1 Q5 O$ k; S; _5 [7 _
•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.. X, [9 R( E2 l+ {, I
•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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2 d; Q) e: {, ~. W5 mItems that do not qualify for the CAN$60 gift exemption include the following:- |0 x0 u0 v" q4 A7 Z* d
•tobacco;
; l+ x' g5 Y$ W- i•alcoholic beverages;6 D4 N3 f8 z( r
•advertising material; and
3 A* g8 q. }0 ^# \•items sent by a business.: U0 z1 B# [6 W$ {- P4 G# o
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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./ I6 c: r9 p# z3 c* @! Y: o
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