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加拿大对60刀或以下的gift免关税& S* O4 c6 O7 x- S- i+ Z
Importing by Mail
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Receiving Gifts in the Mail% D$ e$ T" {) ^3 a* 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.
$ u) ]/ ^" ], r- K: e! r+ N; T•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.
4 Z0 v% r" k4 b! y1 m/ E6 a1 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$140.* D% o: d$ k6 H* ?6 ~5 A% X: W; E
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Items that do not qualify for the CAN$60 gift exemption include the following:
8 o+ y. B1 K( s% S•tobacco;
" h; _6 _# B* ?! }) U•alcoholic beverages;, r: \* C7 a( |+ z
•advertising material; and8 r+ X+ q9 B$ V' B: n+ r3 q
•items sent by a business. o5 U6 C9 l$ {* x
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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$20 or less.; y+ B/ C) l: P$ k
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