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加拿大对60刀或以下的gift免关税9 S6 A5 P* C5 l9 `6 L- l; u6 p- e
Importing by Mail # T' {, e4 D7 s
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Receiving Gifts in the Mail) l5 ^, S/ i$ U* R1 U# Y
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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.
( S% E$ U2 \! R9 p•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
1 E% e9 B0 ^2 e$ A/ x•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$60 gift exemption include the following:
4 W1 b# ~" }% s( z( ^ l O•tobacco;
4 z# G* B( `0 Q' l•alcoholic beverages;
- J: w, M6 N S3 R! ]) D•advertising material; and+ V) y' H; i) F
•items sent by a business.- C9 v" ]6 Z+ U; l, Y% D, p8 C0 Q
O x. f& d$ ~* o# dAs 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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