Personal Allowances and Exemptions for Canadian Citizens or residents
Under
48 Hours
After a stay of 24 hours or more (but less than 48 hours) in the United States, a Canadian citizen or resident may return to Canada with:
CDN $50.00 worth of goods, tax and duty free, per person
Any purchases of alcohol or tobacco may be subject to duties and taxes
Over 48
Hours
After a stay of over 48 hours or more (but less than 7 days) in the United States, a Canadian citizen or resident may return to Canada with:
CND $400.00 worth of goods, tax and duty free, per person
Purchases may include 1.14 litres (40 ounces) of liquor or 1 case of beer (24x355ml cans/bottles) or 1.5 litres of wine plus 200 cigarettes (1 carton), 50 cigars or cigarellos, 200 tobacco sticks, and 200 grams of manufactured tobacco.
One Week
After a stay of over 7 days or more in the United States, a Canadian citizen or resident may return to Canada with:
CND $750.00 worth of goods, tax and duty free, per person
Purchases may include 1.14 litres (40 ounces) of liquor or 1 case of beer (24x355ml cans/bottles) or 1.5 litres of wine plus 200 cigarettes (1 carton), 50 cigars or cigarellos, 200 tobacco sticks, and 200 grams of manufactured tobacco.
Duty and
Tax Rates entering the U.S.
IF YOU EXCEED
your duty free allowances and exemptions
entering the U.S., the following
approximate U.S. duty and tax rates
apply:
USD $2.00 - $3.00 per bottle of liquor*
USD $1.90 per case of beer*
USD $10.07 per carton of cigarettes*
* US duty rates on purchases
exceeding 1 litre of alcohol are assessed according
to alcohol content. * A Canadian citizen or resident entering the U.S. may bring in 1 litre of alcohol, 200 cigarettes, 100 cigars and $100 in gifts.
U.S. Citizens
