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加拿大对60刀或以下的gift免关税9 o, q6 i- R' c% ^" u
Importing by Mail
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Receiving Gifts in the Mail
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# W$ D. }. o) A5 ? L+ IFor 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.
+ h; R1 P7 b; [9 P$ j1 g6 w•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.
( N Q3 K& b( Z: G5 N•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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6 Z8 g6 N7 G- [1 y/ gItems that do not qualify for the CAN$60 gift exemption include the following:% F1 m3 ?: F2 U
•tobacco;9 g! P. o! T( G, j( w; E
•alcoholic beverages;
% d" }6 v/ S" d: [& `% N•advertising material; and) k' D8 O9 |* K/ ^
•items sent by a business.5 b; v" S+ z" [5 |
# w4 W( ^' q8 w& D, vAs 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.! q% a D7 y8 L
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