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加拿大对60刀或以下的gift免关税
. i! v0 z; F5 S3 D) `Importing by Mail / ~* q4 l0 } Q' j* j/ B8 a
a# q6 M: W* Z5 Y7 o% r# {( i- |3 rReceiving Gifts in the Mail, Z8 E. ?8 c- P N
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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.
9 u" v/ d; }0 C8 L! p+ K•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.$ V q5 c" Q4 ~
•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$140." e$ @ l: B3 p! i) ^0 p
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1 v! B1 [ B0 OItems that do not qualify for the CAN$60 gift exemption include the following:0 y M. `$ ?- m! X/ I6 I b/ i f
•tobacco;
3 u; Q- f& m3 [; }, X$ n5 \•alcoholic beverages;
m& N' s# l; v& m# u* Y p3 y: u•advertising material; and
% W) J9 h1 r, p3 M+ O @•items sent by a business.. R' l* }- a+ W, d$ ^$ N9 Q
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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$20 or less.* x/ U) Q+ N$ j2 a y6 I
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