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加拿大对60刀或以下的gift免关税& Q; O& o- F6 K# c; l7 @
Importing by Mail
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Receiving Gifts in the Mail
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$ a7 B, e i, X8 Y& l5 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.$ s: Z: u" n* m- m3 ~8 _( |% `9 t
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
6 f$ m: {* d2 \( N5 a•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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+ F7 N0 g& g2 z! `% JItems that do not qualify for the CAN$60 gift exemption include the following:
: r9 X. p9 O' C0 E0 h- b. t•tobacco;& M! C1 h8 Q! E8 e1 I
•alcoholic beverages; @" E" ?6 Q/ t
•advertising material; and: ~, ~4 D$ Y/ V0 B/ q/ r
•items sent by a business./ V: O3 X0 }- |7 g( n/ d
2 u2 v1 H& K* w. _& K$ u$ gAs 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 |3 Y( h x7 g, _+ g, k
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