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加拿大对60刀或以下的gift免关税& v$ d( F% K7 w' {5 G
Importing by Mail 3 U5 U5 K, t [9 v# d; M: j
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Receiving Gifts in the Mail
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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.4 e3 g: S3 W1 A4 \
•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.
7 c! i& g" R) v; 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.
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4 {" n: f0 T2 b) ?! t8 j# CItems that do not qualify for the CAN$60 gift exemption include the following:
0 d2 C: w$ l7 w# t! S•tobacco;7 b0 {3 u4 ]& A
•alcoholic beverages;6 ]# x# i) ~5 R! M7 s( U4 h8 y
•advertising material; and
: T; N( W3 g' V+ }! d•items sent by a business.; S( H4 |! p0 |
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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.
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