Here are the rules, set by the Federal Government, NOT the provinces. There are NO duty exemptions set by any province or territory. Provincial taxes levied will vary.
What are your personal exemption amounts?
Less than 24 Hours - $0 CAD
There is no duty free allowance for absences of less than than 24 hours.
24 Hour Exemption – $200 CAD
If you are absent from Canada for more than 24 hours, you may claim up to $200 CAD worth of goods duty free as your personal exemption and all goods must be with you when you arrive.
If the total value of goods you bring back to Canada exceeds $200 CAD in total, you cannot claim this exemption and you will have to pay duties and taxes on the value of
all goods you bring in to Canada, not just the amount that exceeds your allowance.
You can
NOT include tobacco or alcoholic under this exemption.
48 Hour Exemption – $800 CAD
If you are absent from Canada for more than 48 hours, you may claim up to $800 CAD worth of goods duty free, and must have the goods with you when you arrive at the border.
If the total value of goods you bring back to Canada exceeds $800 CAD in total, you can still claim this exemption and you will only have to pay duties and taxes on the value of goods that
exceeds $800 CAD.
You may include
some tobacco and alcohol products under this exemption, and should review the section below called “Alcohol and Tobacco” for more details.
7 Day Exemption – $800 CAD
If you are absent from Canada for more than 7 days, you may claim up to $800 CAD worth of goods duty free. With the exception of tobacco and alcohol products, you do not need to have the goods with you when you arrive at the border.
If the total value of goods you bring back to Canada exceeds $800 CAD in total, you can still claim this exemption and you will only have to pay duties and taxes on the value of goods that
exceeds $800 CAD.
You may include
some tobacco and alcohol products under this exemption, and should review the section below called “Alcohol and Tobacco” for more details.
To calculate the number of days you have been absent, do not include the date you left Canada but include the date you returned. Dates matter, not times. For example, you are considered to have been absent for seven days if you left Friday the 7th and returned Friday the 14th.
Tobacco
You are allowed to bring in all of the following amounts of tobacco into Canada without paying duty:
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 grams (7 ounces) of manufactured tobacco; and
- 200 tobacco sticks.
If you include cigarettes, tobacco sticks or manufactured tobacco in your personal allowance, a partial exemption may apply. You will have to pay a special duty on these products unless they are marked“CANADA – DUTY PAID ? DROIT ACQUITTÉ.” You will find Canadian-made products sold at a duty-free shop marked this way.
If you bring in more than your personal allowance, you will have to pay regular duties and assessments on the excess amount, which can be very substantial.
You need to read this fully to understand. Length of stay outside Canada has an impact on the amount of tobacco and alcohol you may bring back duty free. Exceed the weight limits OR dollar value and you will pay.