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加拿大对60刀或以下的gift免关税
9 W6 ^( _: d. C6 i+ wImporting by Mail
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5 u) t' V# A8 a+ }& UReceiving Gifts in the Mail
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+ N) l" R0 A `, s) [- m0 Z! y1 qFor 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.% ^8 d0 h1 ~6 _
•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.: C6 u8 \. Q. \& ~3 z9 g, K
•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$60 gift exemption include the following:; U5 ^; R$ y% Q) W7 t6 E* S4 y
•tobacco;
3 z9 R' q a# `( U$ z9 B•alcoholic beverages;! j( d+ M _& m1 ~
•advertising material; and
! |6 l/ t5 D4 \•items sent by a business.6 e3 U- w% C, n: [# Z
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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 \4 n4 D y% i9 u4 Y( Q
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