April 25, 2015/ altair / Tourists Digest

When you return to Canada, you may qualify for a personal exemption, depending on the length of your absence. Your personal exemption allows you to bring goods of a certain value into Canada without paying duty and taxes.

Effective June 1, 2012, Canadians returning to Canada will benefit from increases to personal exemption limits, expediting border clearance and making cross border travel more convenient.

Alcoholic beverages

If you meet the minimum age requirements of the province or territory where you enter Canada and have been absent for at least 48 hours, you can include limited quantities of alcoholic beverages (products that exceed 0.5% alcohol by volume) in your personal exemption. You may bring back only one of the following maximum quantities of alcoholic beverages free of duty and taxes:

• 1.5 litres (52 oz.) of wine;
• 1.14 litres (40 oz.) of alcoholic beverages; or
• 8.5 litres of beer or ale.

Tobacco products

If you are 18 years of age or over, you are allowed to bring all of the following amounts of tobacco products into Canada free of duty and taxes within your personal exemption:

• 200 cigarettes;
• 50 cigars;
• 200 grams (7 oz.) of manufactured tobacco; and
• 200 tobacco sticks.

Returning after less than 24 hours

There are no personal exemptions for cross-border shoppers.

Returning after 24 and 48 hours what you cam bring

• You can claim goods of up to CAN$200 without paying any duty and taxes.
• You must have the goods with you when you enter Canada.
• Tobacco products* and alcoholic beverages are not included in this exemption.
• If the goods you bring in are worth more than CAN$200 in total, you cannot claim this exemption. You have to pay full duties on all goods you bring in.

Returning after 48 hours or more

• You can claim goods worth up to CAN$800 without paying any duty and taxes.
• You must have the goods with you when you enter Canada.
• You can bring back up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer.
• You can bring back 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks.*
• Some tobacco products*and alcoholic beverages may be included in your personal exemption.
• If you exceed your , please see Special Duty Rate.

Returning after 7 days or more

• You can claim goods worth up to CAN$800 without paying any duty and taxes.
• You must have the tobacco products* and alcoholic beverages with you when you enter Canada, but the rest of the goods can arrive later, as goods to follow.
• You can bring back up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer.
• You can bring back 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks.
• Some tobacco products* and alcoholic beverages may be included in your personal exemption.

Part of the year outside Canada

• You are entitled to the same exemptions as above
• When you import foreign goods or vehicles for your personal use in Canada you must meet all import requirements and pay all applicable duty and taxes.

Note what you can bring

If you include cigarettes, tobacco sticks or manufactured tobacco in your personal exemption, you may only receive a partial exemption. You will have to pay a special duty on these products unless they have an excise stamp “DUTY PAID CANADA DROIT ACQUITTÉ.” Canadian-made products with this mark are sold at duty-free shops. You can speed up your clearance by having your tobacco products available for inspection when you arrive.

If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. These regular assessments can include duty and taxes, as well as provincial or territorial fees. When they calculate the amounts owing, border services officers will give an allowance for products that have an excise stamp “DUTY PAID CANADA DROIT ACQUITTÉ.”

The Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product does not have an excise stamp “DUTY PAID CANADA DROIT ACQUITTÉ.” The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following: 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks.

Source: https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide

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