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加拿大对60刀或以下的gift免关税' ?/ t2 x) U( X5 b& [% x* S. n9 }
Importing by Mail ; R6 J7 Q2 v: U
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Receiving Gifts in the Mail
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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.: u" _% R4 D. n) i) t2 r
•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.0 H7 i* L: M* Y% Q7 N- }) n
•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.) e3 m6 W/ }1 e* ~3 c1 X: g" H
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/ P0 m8 I- k* | r# g! FItems that do not qualify for the CAN$60 gift exemption include the following:" ~& r" f: y. M2 o" f
•tobacco;' N! s3 r- C+ S! i" v+ x( ?
•alcoholic beverages;6 j: ` W5 t; L) w$ c- b/ Q- }
•advertising material; and
/ u9 m6 ^% N0 a. l•items sent by a business.- F5 S, E" V- W2 S
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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.# U. T8 P0 d) q. P
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