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Notes

(1) 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. A personal

exemption can be used any number of times throughout the year, however, personal

exemptions cannot be combined with, or transferred to another person.

(2) When calculating the number of days away, the date of departure from Canada is not

included but the date of return is.

(3) All alcohol and tobacco products must accompany you in your hand or checked luggage

and must be marked “CANADA DUTY PAID • DROIT ACQUITTÉ”. Canadian-made products

sold at a duty-free shop are marked this way.

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

exceeds CDN$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.

(5) If the length of absence is 48 hours or more and the value of goods purchased abroad

exceeds the personal exemption of CDN$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 the Canada Border Services Agency when you enter Canada.

Personal Imports—Personal Exemptions

Length of Absence

Value of Goods

Alcohol

Tobacco

Less than 24

hours

Personal

exemption

does not

apply

N/A

24 hours or

Up to $200

N/A

48 hours or

Up to $800

1.5L wine or

1.14L alcoholic

beverages or

8.5L of beer or ale

200 cigarettes and

50 cigars/cigarillos and

200 tobacco sticks and

200 grams of

manufactured tobacco

7 days or