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加拿大对60刀或以下的gift免关税0 g. q. a: p5 @
Importing by Mail 3 \5 [4 w% V5 L0 h6 @
" y" h& h- c3 O3 S' x% m& {Receiving Gifts in the Mail
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# r R: c2 x& f; {+ G: vFor 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.! R' t+ K& ?/ f. M/ T) h# I! X
•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.
; |( y* o, h1 M( P. W•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$140.* j1 e: d$ D& W$ W7 R1 o" B2 V
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2 a& }* Z; J- a" ?Items that do not qualify for the CAN$60 gift exemption include the following:
0 I' t; J; Y- w5 w' j•tobacco;
# S N4 H% b' m* D' V•alcoholic beverages;( {/ N: y1 X, j
•advertising material; and: C- A& R5 r: b; g/ r4 N
•items sent by a business.4 b- Y6 U" E# D b3 C( c
9 Z X' r& z* x4 ^8 r3 O NAs well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.9 P/ j, l) ~% h$ `. {3 z
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