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加拿大对60刀或以下的gift免关税9 i5 e; p) K1 Q/ C# c; Q0 W5 p: x# U9 X; M
Importing by Mail 7 }. G, u+ j2 o& `& w0 T
; r. T' \5 Y) c1 OReceiving Gifts in the Mail
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: h% V3 }7 J( H m" WFor 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.) `! c! L4 K8 d. ?
•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.
! ]% r6 D ]0 i& T•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.# j5 A* N3 P: a. ~/ o
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Items that do not qualify for the CAN$60 gift exemption include the following:
, t2 C1 V* S; l3 t•tobacco;5 Y8 K8 P! q3 Z* G; b' Q! w2 r- N
•alcoholic beverages;, V% d/ _' h& }, c: z
•advertising material; and, P, K8 L R4 v" x/ A) Z7 n2 A
•items sent by a business.1 W& i/ O* \) Y( @8 _( b: N
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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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