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加拿大对60刀或以下的gift免关税
3 m' a' L& F- BImporting by Mail
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3 l/ C, i+ t" a6 P7 l% Y6 WReceiving Gifts in the Mail7 P" O( z q7 n- {" m, Y% F
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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.
% Y- a D$ G! l•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.
6 Q" D* L) p# N6 H: h& X3 U3 d" B•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$60 gift exemption include the following:
% T+ d# F( h0 o; {. \•tobacco;) J; J1 v8 f5 S4 Q8 T$ u0 K/ k# x
•alcoholic beverages; U4 Y; p5 i3 j1 \% s% x
•advertising material; and% C2 v. F7 C+ f& o" A6 M7 U
•items sent by a business. M* o& Z2 R0 X4 S( S
: |& O6 a1 S5 W, k& F7 p7 CAs 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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