| Description of Goods |
Donations of clothing and books for charitable purposes; Donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; Photographs, not exceeding three, sent by friends and not for the purpose of sale. |
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. |
| Applicable Preferential Tariffs |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: 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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