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加拿大对60刀或以下的gift免关税7 w1 I9 }; S, E6 `
Importing by Mail
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9 P( t; ~7 c% N6 Y: V# q- S4 GReceiving Gifts in the Mail' S! x& u( Y( P& ^& S: T! l
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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.$ @- r; x1 e% d
•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.* E( I# K+ C6 h4 X
•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.- v; ?3 X, A! ?* c' C' M
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Items that do not qualify for the CAN$60 gift exemption include the following:
! B: u7 w( s; K( B; m•tobacco;! q! h" `% Z! R
•alcoholic beverages;
; B! `1 W) N1 r% Y" n: E2 K•advertising material; and
% F- b& E6 L# v4 B" [/ a•items sent by a business.
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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$20 or less.' I/ A7 n/ M. o' h$ R/ R" {1 N
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