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加拿大对60刀或以下的gift免关税) l: j2 q L1 d
Importing by Mail 0 p$ C; E+ p w, S( z
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Receiving Gifts in the Mail/ ]% K# m; E5 ~) l; j4 t
/ t: d, W, S3 U+ B8 e& U FFor 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 @0 F/ f5 s, p$ ?# k9 p, `) e•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.
0 m5 G6 @# j0 \$ B( D•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$140.5 w% z, Q& z0 P- q) |. }
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Items that do not qualify for the CAN$60 gift exemption include the following:8 g3 X, S, f( d; ]: d. ]4 n6 S' j
•tobacco;
# p2 s6 b9 \7 E [5 L, I•alcoholic beverages;
3 w1 J- _& A0 R* E6 O5 n, l- z•advertising material; and0 D8 r* K6 H g" a1 H8 d
•items sent by a business.
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# k2 F1 p) X% F; k* N4 x4 TAs 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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