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Currency

There are no restrictions on the amount of monetary instruments or cash that can be brought 

into or taken out of Canada. However, importing or exporting monetary instruments of 

Cdn$10,000 or more (or the equivalent in a foreign currency), must be reported to the CBSA

upon arrival to Canada or prior to the departure from Canada on Form E667—Cross-Border 

Currency or Monetary Instruments Report—General. Monetary instruments or cash not 

reported to the CBSA may be subject to seizure, forfeiture or an assessment of penalties. 

Penalties range from $250 to $5,000.

Personal Exemptions

If you are a Canadian resident returning from travel outside Canada, a former resident returning 

to live in Canada, or a temporary resident of Canada returning from a trip outside of Canada, 

you are entitled to a personal exemption which allows the import of goods into Canada without 

paying the applicable customs duty, GST/HST, and excise tax. The amount of your exemption 

is based on the length of your time outside of Canada. Based on proposals made in the 2012

federal budget, the exemptions are:

Length of absence    Value of Goods          Alcohol 

        Tobacco

 

Less than 24 hours Personal exemption N/A N/A 

                                does not apply                                            

24 hours or more Up to $200 N/A N/A

48 hours or more Up to $800

1.5L wine or

200 cigarettes, 

1.14L liquor or

50 cigars/cigarillos, 

8.5L of beer or ale manufactured tobacco

7 days or more Up to $800

1.5L wine or

200 cigarettes, 50 

1.14L liquor or

cigars/cigarillos, 200 

8.5L of beer or ale tobacco sticks, and 200 

 

 

 

grams of manufactured 

 

  

tobacco

 

If the length of absence is 24 hours or more and the value of the goods purchased abroad

exceeds CAD $200 the personal exemption of $200 cannot be claimed. Instead, the applicable

duty and tax must be paid on the total value of the goods being brought into Canada.  You must 

have the goods with you when you arrive in Canada and, this personal exemption does not 

include alcohol or tobacco products. 

If the length of absence is 48 hours or more and the value of goods purchased abroad exceeds

the personal exemption of CAD $800, duty will be assessed on the amount by which the value

of the goods exceeds the personal exemption amount. For example, if $1,000 of goods was

purchased while on a three day trip, duty and tax would be calculated and must be paid on the 

amount exceeding the $800 personal exemption amount (i.e. $200). You must have the goods

with you when you arrive in Canada. However, if the length of the stay outside Canada is 7

days or greater, the goods, with the exception of tobacco products and alcoholic beverages, 

are not required to be with you when entering but may be declared as goods to follow. All 

goods, including those to follow, must be reported to Customs when the person enters 

Canada.

Personal Imports 

Current as of June 30, 2013

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.