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加拿大对60刀或以下的gift免关税3 _* j: t5 Y, x; F) H: ]7 B
Importing by Mail
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% C- S- r+ N! v G0 o; ?Receiving Gifts in the Mail0 y: w( f" h' r8 K' C- O6 e3 z
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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. b* W# Y% @- j: Q; m7 c+ p
•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 v6 ]& N8 a6 C: }•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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Items that do not qualify for the CAN$60 gift exemption include the following:
$ l& Z/ B) a9 Z8 ?9 B% i6 U- D/ V•tobacco;# Y1 p* V% U, P8 P" x2 G
•alcoholic beverages;0 u" i1 u" b2 k h% P$ C0 d3 H- I
•advertising material; and+ f$ Y7 g. O" h h! |% m
•items sent by a business.$ V9 P5 I1 q7 M" B; A0 g
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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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