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加拿大对60刀或以下的gift免关税
) @5 g* g# ^8 NImporting by Mail
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- R. y1 L9 Y: ~3 s( yReceiving Gifts in the Mail2 ~( J( l2 Z" m0 \ [/ S7 Q
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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.% ]4 [* g% |; ~
•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.' x" b5 i& X2 y% h( v' X2 @& `8 H
•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$140.
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% h) j$ w- l G4 ?$ NItems that do not qualify for the CAN$60 gift exemption include the following:
2 J4 @0 X1 e1 M/ B# k3 M# J2 j•tobacco;( C& I# q! ]6 y! Z' m- g- [
•alcoholic beverages;2 h/ h- [, ~/ ^- t
•advertising material; and
5 n8 \: q: u( p/ v+ H) ?•items sent by a business.# z3 G- U! P; O0 k) K; D* ?
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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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