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加拿大对60刀或以下的gift免关税$ e( I! b2 [, e3 Y. L. y
Importing by Mail 3 h( G/ \: O; [; B# M
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Receiving Gifts in the Mail7 ~. g4 z9 b. ~" K% v
3 c! N/ @; K& U+ mFor 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.
: a2 w/ j" t, G# r•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: _+ J4 d" d! G' ?) H5 z•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.; o4 m8 D; g3 n+ I
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8 ?: f4 S. C/ t0 C0 kItems that do not qualify for the CAN$60 gift exemption include the following:: Z+ i+ w8 f+ R6 ~ P" f8 R8 S; D
•tobacco;
; N, r4 D }' E+ s8 ?•alcoholic beverages;, h! Q/ @5 v' ~7 X1 I6 R
•advertising material; and
. n$ ~% I( v% h8 k- C. P•items sent by a business.
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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.1 j0 Z' o" v( r7 |: ~
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