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加拿大对60刀或以下的gift免关税# V/ q, Q% @. Z5 _: c3 x
Importing by Mail 9 o, t: F2 c! Y; {% G/ S
3 { U7 n$ N2 Y a' uReceiving Gifts in the Mail
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d3 U% t4 J& a5 z& L. a$ [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. a/ @- m9 \1 g* b: Q+ ], S
•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.2 i7 X. _- q& q2 U q
•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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1 }& x: T& U5 E8 A3 t# \6 ~ oItems that do not qualify for the CAN$60 gift exemption include the following: _2 X' P2 }& C9 [; [) b3 b& x
•tobacco;
! C! ^# _/ i# b$ f) n•alcoholic beverages;
: i q* S- M& Q) _% M$ N•advertising material; and6 v% F6 Q" e; B2 p
•items sent by a business.
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9 _$ ?. v, i6 k3 y: R3 q" YAs 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.1 U' c7 n# ~' X1 \: O
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