Personal Allowances and Exemptions for U.S Citizens or residents
Under
48 Hours
After
a stay of less than 48 hours
in Canada , a U.S. Citizen
or resident may return to the
U.S with
U.S. $200.00 worth
of goods per person, tax and duty free
Any purchases of alcohol or
tobacco products may be subject to duties and taxes
Any purchases in excess of the
U.S. $200.00 allowance may be subject to duties
and taxes
Over 48
Hours
After a
stay of 48 hours or more in
Canada , a U.S. Citizen or resident
may return to the U.S with
U.S. $800.00 worth
of goods per person, tax and duty free
Purchases may include 1 litre
of alcohol**, 200 cigarettes (1 carton), and 100
cigars, tax
and duty free
Family members may combine their
tax and duty free allowances
Any purchases in excess of the
US $800.00 allowance may be subject to duties and
taxes
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. ** Customers must be 21 years of age
or older to purchase alcoholic products, and 19
years of age or older to purchase tobacco products.
U.S. Citizens
