Please be advised that Canadian residents do not qualify for an exemption when importing tobacco products into Canada by mail or courier. In order to qualify for a personal exemption on tobacco products a Canadian resident must be absent from Canada for 48 hours or longer and the tobacco products must be in their possession at the time of re-entry. Further information on the conditions applied to personal exemptions is available in the Canada Border Services Agency (CBSA) I Declare publication:
http://www.cbsa-asfc.gc.ca/publications/pub/bsf5056-eng.html#s2x12
(Please note that although the I Declare publication has been archived, the information is still relevant)
Information on the excise duty and other fees as well as provincial and territorial limits related to the non-commercial importation of tobacco is accessible from the "Publications" section of the CBSA Web site at:
Memorandum D2-3-6
Non-commercial Provincial Tax Collection Programs
http://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html
(Click on the PDF document and scroll down to the "Appendix A" heading on page 5.)
As you may have noticed upon opening the link, each province and territory is responsible for establishing their own taxation rates for tobacco products. Due to this fact we are unable to reply to your e-mail in a more precise manner. When you open Memorandum D2-3-6, you will find Appendix A as having the tobacco taxation rates listed by province. To identify the duties and taxes payable, you would locate the province where you will be entering Canada and calculate the rates for that province.
In addition, the Excise Act 2001 limits the amount of tobacco products that can be imported (or possessed) by an individual for personal use to five units if the product is not packaged and stamped “CANADA DUTY PAID ● DROIT ACQUITTÉ”. One unit of tobacco products consists of either: 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco, or 200 tobacco sticks. The Excise Act 2001 can be found at:
http://laws-lois.justice.gc.ca/eng/acts/E-14.1/index.html
For goods imported by mail you can refuse the payment and the parcel, and advise Canada Post to return the parcel to the sender in the country of export. If you want to return goods to the sender before you pay the duties and taxes, check the "Return to Sender" box on Form E14, CBSA Postal Import Form and sign the "Customer's Signature" box. Canada Post will then return the mail item to the sender.
For goods imported by courier, we encourage clients to discuss their shipment and return options directly with the courier company.
Should you require additional assistance with your inquiry, including estimated fee calculations for your tobacco importation, we recommend that you contact the Border Information Service (BIS). You can access the BIS line free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access the BIS line by calling either 204-983-3500 or 506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m. Monday to Friday, except holidays), you can speak to an officer by pressing “0” at any time after you have made a selection of either English or French.
Thank you for contacting the Canada Border Services Agency.