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加拿大对60刀或以下的gift免关税" R, V: I/ Z* x) H
Importing by Mail * w5 }* p& ?# D" h/ W
4 ^" s7 f$ h2 p+ oReceiving Gifts in the Mail
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, {; `1 M( M) v/ d5 ]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.
1 e$ `$ W; E$ k' M3 n7 V•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.
( |! \4 u# _1 G( K# l' }•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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# n# [ e: `7 x, S. iItems that do not qualify for the CAN$60 gift exemption include the following:5 t- A T4 l/ L! @/ b7 e- P
•tobacco;
. V/ l; w5 I7 v' x5 `7 o•alcoholic beverages;
: R+ I- y0 c5 ]4 ?6 [6 u/ b, \•advertising material; and
l: O3 Q, y- X" U0 ~•items sent by a business.6 ~3 P0 {$ I& Z3 _+ X
) e& X5 |6 Z. L/ qAs 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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