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加拿大对60刀或以下的gift免关税7 a6 O% Y5 [9 J; r: Z" t3 A d# \
Importing by Mail
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% n I* m' N4 ?. k/ |5 rReceiving Gifts in the Mail
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& A0 \' A9 F& k1 h6 vFor 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.
+ d {3 Z1 q, n5 }•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.5 Z& y3 ^+ B# s, h3 s
•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$140.
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5 u4 J) E' i4 ~$ T7 R8 hItems that do not qualify for the CAN$60 gift exemption include the following:' Z6 b2 f7 V- o5 \; M
•tobacco;
5 S. d) y0 D0 y5 Y•alcoholic beverages;
( g' ?- r. u( ?' b9 i2 d/ G•advertising material; and k( o5 J0 G: N# Y4 d. y
•items sent by a business.# @) x: }: ^3 ?- T
* F' [2 S0 T; _; q6 T. G# x, fAs 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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