revised
June 2001
RETURNING TO CANADA:
YOUR PERSONAL EXEMPTIONS
As of January 1998, goods made in
the United States are duty free.
Goods from other countries are still
subject to duty. The duty and tax
you owe are calculated once the
value of the goods is converted into
Canadian dollars. You also have to
pay the Goods and Services Tax
(GST) on that amount.
Your Personal Exemptions
The amount of goods that you can bring back
to Canada duty and tax free is called your
personal exemption. The goods must be
for your own use or a gift for someone else. If
goods are purchased for a child who is with
you, that child can claim his or her own
personal exemption.
The amount of your personal exemption
depends on the length of time you are out of
Canada. If your trip lasts for 24 hours or more,
you can claim a $50 exemption. This
exemption does not apply to alcohol or
tobacco products like cigarettes. Also, if the
value of the goods is more than $50 you will
have to pay full duty and tax on your good’s
full value. If you are out of Canada for 48
hours or more, the exemption is $200. The
exemption increases to $750 if you are out
of this country for seven consecutive days but
don’t count the day of your departure as one
of those days.
Alcohol and Tobacco Products
These products can be included in your $200
and $750 exemption limits. You can bring up
to 1.5 litres of wine or 1.14 litres of liquor or 24
cans/bottles of beer. You are allowed to bring
back up to 200 cigarettes, 50 cigars, 200
grams of tobacco and 200 tobacco sticks.
Basic Groceries
There are limits to some grocery items you
bring back to Canada. You can bring back up
to:
r 2 dozen eggs, 20 dollars worth of dairy
products such as milk, cheese or butter and
3 kilograms of margarine.
r 200 kilograms of meat but not more than
10 kilograms of chicken and either one
whole turkey or not more than 10 kilograms
of turkey products. If you go over, you'll
have to pay duty and the rates can range
from 150% to 350%.
For More Information:
Get the pamphlet called "I Declare" from
any customs office or border crossing.