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加拿大对60刀或以下的gift免关税7 R' \3 T8 |, J: t
Importing by Mail & |8 m" c# C/ R' H
: N# C* E7 ]% J; C0 }$ l7 uReceiving Gifts in the Mail8 i; M9 h6 s" Z( T G/ z9 _
9 q% g- c; T) P$ d" t" l1 XFor 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.& L5 ~, @1 R" a* r# V: c. Q
•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.8 a! X- U t" m# u
•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$140.3 |# H# e0 u' r; W$ A3 B% `
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6 L7 c3 t5 @ L) g5 k: m5 ~4 fItems that do not qualify for the CAN$60 gift exemption include the following:* u. L: M q' }) C8 N0 t1 [7 N0 q
•tobacco;/ g& o/ ~3 V1 Y
•alcoholic beverages;
0 ?7 W& E1 }, T( p- T1 A/ j•advertising material; and
4 U" S+ ]5 Y/ I; Z" j% A•items sent by a business.. M" M& i& q5 Y( e2 a4 m3 N
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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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