22 November 2019
The length of your absence from Canada
determines your eligibility for a personal exemption and the amount of goods
you can bring across border without paying taxes, with the exception of
special excise duties that may apply. certain tobacco products. For more
information, see the section on tobacco products.
Absence of less than 24 hours
• Personal exemptions do not apply to
cross-border shoppers who are absent from the country for less than 24 hours.
Absence of more than 24 hours
• You can report duty-free and tax-free
goods with a total value of up to $ 200 CAD.
• Tobacco products and alcoholic beverages
are not included in this exemption.
• If the value of the goods you bring back
exceeds C $ 200, you will not be eligible for this exemption. Duties and taxes
will instead apply to the total amount of imported goods.
• The goods must be in your possession and
reported when you enter Canada.
• A minimum of 24 hours absence from Canada
is required. For example, if you left at 7 pm on Friday the 15th, you can not
return until 7 pm on Saturday the 16th to request the exemption.
Absence of more than 48 hours
• You can report duty-free and tax-free
goods with a total value of up to $ 800 CAD.
• This may include alcoholic beverages and
tobacco products, provided the quantity does not exceed the prescribed limits.
See the sections on tobacco products and alcoholic beverages.
• The goods must be in your possession and
reported when you enter Canada.
• If the value of the goods you bring back
exceeds C $ 800, the duties and taxes apply only on the value of goods imported
in excess of C $ 800.
• A minimum of 48 hours absence from Canada
is required. For example, if you left at 7 pm on Friday the 15th, you can not
return until 7 pm on Sunday the 17th to request the exemption.
Alcoholic beverages
Alcoholic beverages are products with an
alcohol content exceeding 0.5%. Certain products containing alcohol or wine and
not exceeding 0.5% alcohol are not considered to be alcoholic beverages.
If you have spent 48 hours or more outside
of Canada, you can import any of the following amounts of alcohol without
paying duty or taxes:
Product Metric System Imperial System
Estimated Number
Wine
-A maximum of 1.5 liters
-A maximum of 53 liquid ounces
-Two bottles of 750 ml wine
Alcoholic Beverages
-A total of 1.14 liters
-A total of 40 fluid ounces
-A large standard bottle of spirits
Beer or Ale
-A total of 8.5 liters
-A total of 287 fluid ounces
-24 cans or 355 ml bottles each of beer or
ale