第一次入境時填咗有咩係 “ goods to follow”, 咁嗰啲物品遲啲入境(寄或搵人帶)都可以免稅。 如果當時無填,你屋企人之後帶嚟就當新買,有機會要俾稅。
Before you leave for Canada, you should prepare two copies of a list of all the goods you intend to bring into Canada as part of your personal effects. The list should indicate the value, make, model and serial number (where applicable) of all the goods.
Divide the list into two sections. In the first section, list the goods you are bringing with you; in the second, list the goods to follow. Goods that arrive later will only qualify for duty- and tax-free importation under your entitlement if they are on your original list.