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加拿大对60刀或以下的gift免关税% a, h2 b3 z1 B3 u, ^
Importing by Mail
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Receiving Gifts in the Mail5 X9 w* l* k5 s5 k$ t
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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.4 W t/ L/ n1 ~
•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.) t& \8 U! ]! 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:4 w5 J8 n- a9 w# K
•tobacco;0 s( V7 ~( a6 z# ?9 q& w9 Q4 h
•alcoholic beverages;
/ W6 ^' {; `- @3 G: s; u•advertising material; and( d9 I0 T5 f x- Z2 r" D5 _' C( C# I0 E
•items sent by a business." p" E7 S8 I+ w9 ], L) N- m/ U% H1 ^
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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.
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