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加拿大对60刀或以下的gift免关税
: T8 M9 B3 D2 G; G6 v1 V5 OImporting by Mail / f' \+ O0 m* u8 u
0 C' _0 w0 z* @/ Y, S0 XReceiving Gifts in the Mail
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6 W8 S, g! v7 \6 pFor 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.
/ R4 B8 d! E# J A O•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.
- m0 @" W+ Y% a9 u7 P R•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 I6 J5 i7 H1 j' u& K. tItems that do not qualify for the CAN$60 gift exemption include the following:
1 d9 W, p8 U% H1 c# |% H•tobacco;0 K$ g6 A6 a7 I& T
•alcoholic beverages;
. ?5 {6 b0 ~% {8 w•advertising material; and
+ c, X3 G0 B- P6 k8 j+ ]4 F/ n0 }6 Y•items sent by a business.
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: ^* D7 j2 I% f1 s2 P* vAs 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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