Subheading 9816.00

Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being and not being advertising matter, tobacco, alcoholic beverages or vaping products, when the value thereof does not exceed sixty dollars in any one case.

1 tariff line items

HS编码	描述	最惠国税	优惠税率	计量单位
9816000000	Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being and not being advertising matter, tobacco, alcoholic beverages or vaping products, when the value thereof does not exceed sixty dollars in any one case.	Free	CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free	--

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