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加拿大对60刀或以下的gift免关税1 b1 ~" y6 s- Y7 t
Importing by Mail
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Receiving Gifts in the Mail5 h, y c6 Z; _- V" ~* z& N5 S0 Q
0 z% ^; ~5 Y- T6 p2 K0 z+ ?% rFor 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.4 }9 N! A1 t9 v4 b
•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.
- Z1 `, Y' M6 f6 ?* {% 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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Items that do not qualify for the CAN$60 gift exemption include the following:
3 K) y4 t$ m7 U! A2 L. ?* M! H•tobacco;
# _3 u4 N2 S' N; V |$ a•alcoholic beverages;8 B% G g+ y$ m! Z& w& c1 p
•advertising material; and
# }: |4 K3 i# i1 L% _( m•items sent by a business. z: `# Y! {9 S9 J: X# A" U
, k+ q7 Y( {$ j5 X- bAs 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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