Returning to Canada from your trip to the US.

Tobacco products If you meet the age requirements set by the province or territory where you enter Canada, you can include in your personal entitlement all of the following:

  • 200 cigarettes (1 carton 8x25 or 10x20), and
  • 50 cigars or cigarellos, and
  • 200 tobacco sticks, and
  • 7 ounces (200 grams) of manufactured tobacco.

    Alcohol beverages If you meet the age requirements set by the province or territory where you enter Canada, you can include in your personal entitlement one of the following:

  • 53 ounces (1.5 litres) of wine, or
  • 40 ounces (1.14 litres) of liquor, or
  • 40 ounces (1.14 litres) of wine and liquor, or
  • 24 cans (288 ounces or 8.5 litres) of beer or ale.

    Gifts While you are outside of Canada, you can send gifts (not more than $60.00 each) free of taxes and duty to friends in Canada. If the gift is over $60.00 then the recipient will have to pay the duty and taxes. Also include a gift card to avoid any misunderstandings. Gifts sent to Canada do not count as your personal exemption. Gifts included in your personal baggage count as part of your exemption. Do not include

  • tobacco products, and
  • alcohol products, and
  • advertising matters.

    Most Favored Nation (MFN rate) After each trip outside Canada of 48 hours or more, you are entitle to a special duty rate of 7% on goods that accompany you, that do not qualify for duty free entry under NAFTA, and thar are worth up to $300CAN more than your personal exemption. The MFN rate do not apply to tobacco and alcohol. GST/HST and/or PST will be owing on these goods.

    Personal Exemptions -after each 24 hour or more absence

  • $50CAN
  • Tobacco and alcoholic beverages are not included in this exemption.
  • If the value of goods in total are over $50CAN
  • goods must be with you when you arrive. then you have to pay full duties on all the goods you bring in.

    Personal Exemptions -after each 48 hour or more absence

  • $400CAN including tobacco products and alcoholic beverages, but
  • only a partial exemption to tobacco sticks, cigarettes, or manufactured tobacco.
  • goods must be with you when you arrive.

    Personal Exemptions -after each 7 days or more absence

  • $750CAN including tobacco products and alcoholic beverages, but
  • only a partial exemption to tobacco sticks, cigarettes, or manufactured tobacco.
  • you do not need to have the goods with you when you arrive.

    When calculating the number of days absence do not include the day you depart. Even young children are entitile to a personal exemption as long as the goods you are declaring are for the childs use. You cannot cdombine exemptions. Goods must be for personal or household use.

    Eligibility for Personal Exemption

  • you are a Canadian resident returin from a trip outside Canada
  • former resident of Canada returning to live in this country, or
  • temporary resident of Canada returning from a trip outside Canada