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加拿大对60刀或以下的gift免关税% w6 K2 d8 e4 V5 e4 K$ ]5 j
Importing by Mail ! t4 a$ Q, a; l7 n b6 i
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Receiving Gifts in the Mail
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5 M8 M6 \: `2 c$ N) a5 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.
; |9 M# n& C, b. v•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 n4 q; a& Z3 o, p
•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.
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% u; y; ? I0 O9 _Items that do not qualify for the CAN$60 gift exemption include the following:6 w: S1 _/ ?7 T2 d
•tobacco;
& [5 |) K) B4 b) `•alcoholic beverages;6 `' D* B" g' J% x/ {7 U( }
•advertising material; and0 {# C r0 w! ^5 `* A8 t" A% f- S9 m% V
•items sent by a business./ i. n! z4 t8 { L1 Q8 F/ q1 q+ y
* J; A% j$ X4 YAs well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.& b; n8 p; M4 }' `$ z* x# B
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