本文发表在 rolia.net 枫下论坛3.2.2
Mail Items Valued at Less Than $20CDN
The CBSA does not assess duty or tax on mail items valued at $20CDN or less. However, this general rule does not apply to certain products including intoxicating beverages, cigars, cigarettes, manufactured tobacco, and publications where the supplier is required to register under the Excise Tax Act. Also, this may not be combined with other exemptions.
The CBSA does not consider items to be of low value in cases where a single transaction is split into smaller shipments to keep the value below $20CDN.
3.2.3
Gifts
Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. In cases where the gift is valued at more than $60CDN, the CBSA will assess duties and taxes on the excess amount. The gift must be sent to the recipient personally and include a card or other notice indicating that it is a gift. Items that do not qualify as gifts include:
* tobacco
* intoxicating beverages
* advertising material
* items sent by a business to a consumer in Canada.更多精彩文章及讨论,请光临枫下论坛 rolia.net
Mail Items Valued at Less Than $20CDN
The CBSA does not assess duty or tax on mail items valued at $20CDN or less. However, this general rule does not apply to certain products including intoxicating beverages, cigars, cigarettes, manufactured tobacco, and publications where the supplier is required to register under the Excise Tax Act. Also, this may not be combined with other exemptions.
The CBSA does not consider items to be of low value in cases where a single transaction is split into smaller shipments to keep the value below $20CDN.
3.2.3
Gifts
Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. In cases where the gift is valued at more than $60CDN, the CBSA will assess duties and taxes on the excess amount. The gift must be sent to the recipient personally and include a card or other notice indicating that it is a gift. Items that do not qualify as gifts include:
* tobacco
* intoxicating beverages
* advertising material
* items sent by a business to a consumer in Canada.更多精彩文章及讨论,请光临枫下论坛 rolia.net