If you are a Canadian resident or a temporary resident of Canada returning from a trip outside Canada, or a former Canadian resident returning to live in Canada, you are allowed to bring a limited amount of tobacco and tobacco products (cigarettes, cigars, cigarillos, tobacco sticks, tobacco) into the country without having to pay duty or taxes as long as:
the tobacco accompanies you, and
you have been outside Canada for more than 48 hours.
You may bring in:
200 cigarettes
50 cigars or cigarillos
200 grams (7 ounces) of manufactured tobacco, and
200 tobacco sticks.
Note: A special duty will apply to cigarettes, tobacco sticks or manufactured tobacco unless they are marked "CANADA - DUTY PAID ? DROIT ACQUITTÉ." Canadian-made products sold at duty-free shops are marked this way.
It speeds things up if you have your tobacco products available for inspection when you arrive at the border.
Bringing More Than the Personal Allowance of Tobacco Into Canada
Returning Canadian residents may bring in more than the personal allowances of tobacco listed above as long as you pay full duties, taxes and provincial or territorial fees on the extra. Canadian-made products marked "CANADA - DUTY PAID ? DROIT ACQUITTÉ" are taken into account when customs officials calculate what you must pay.