WHAT YOU CAN BRING BACK
For U.S. Citizens returning to the United States:
U.S. residents returning to the United States after 48 hours can take back $800 U.S. worth of merchandise, duty free, every 30 days.
This may include:
- One litre (33.8 ounces) of alcohol (provided the resident is 21 years or over)
- 200 cigarettes or 100 cigars that are not of Cuban origin
Members of a family travelling together may combine their personal exemptions.
After a visit of less than 48 hours, or if the $800 allowance or part of it has been used within the previous 30 days, an exemption of $200 U.S. is allowed (may not be combined by family members), including 150 mL (4 ounces) of alcohol, 150 mL of perfume and no more than 50 cigarettes or 10 cigars, not of Cuban origin. Articles brought back into the U.S. as part of an exemption must be for personal or household use. They must be brought with the person and properly declared. They must not include prohibited or restricted items.
Duty charged varies according to the country the article was made in and the type of article. More information about entering or re-entering the U.S. is available through U.S. Customs.
WHAT YOU CAN BRING INTO CANADA
For U.S. Citizens coming into Canada:
Visitors arriving in Ontario who are 19 years of age or older may import, duty and tax free, for personal use, either 1.5 litres (52.7 ounces) of wine or 1.14 litres (40 ounces) of liquor or spirits; or 24 x 355 mL (12 ounce) cans or bottles of beer, ale, or their equivalent. Visitors can import more alcoholic beverages (up to 45 litres or 11.9 U.S. gallons), if they are willing to pay the Ontario fees and taxes in addition to the duties that apply.
Visitors arriving in Ontario who are 19 years of age or older may import, duty and tax-free:
- 200 cigarettes
- 50 cigars
- 200 grams (7 ounces) of manufactured tobacco
- 200 tobacco sticks
If visitors bring in more tobacco products, they will have to pay the Ontario taxes and duties that apply, as specified by the Canada Border Services Agency (CBSA).
For Canadian Citizens returning to Canada:
The CBSA wishes to remind all travellers that changes were recently made to the limits of personal exemptions. Since June 1, 2012, the new limits of personal exemptions are:
After being away for: You can bring back goods, tax and duty free, worth up to:
- 24 hours or more - CAN$200
- 48 hours or more - CAN$800
- 7 days or more - CAN$800
Note that there are no personal exemptions for stays of less than 24 hours.
Alcoholic beverages and tobacco products may be included in your 48-hour or seven-day exemption, provided you are of legal age, but certain restrictions apply.
Exemption chart on alcohol and tobacco
Only one of the following amounts of alcoholic beverages may be imported free of duty and taxes (when stays are more than 48 hours):
- 1.14 L (40 oz.) of liquor;
- or 1.5 L of wine;
- or 24 X 355 ml (8.5 L) containers of beer.
You must be of legal age in the province of importation.
The following amounts of tobacco products may be imported free of duty and taxes (when stays are more than 48 hours):
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 tobacco sticks;
- and 200 g (7 oz.) of manufactured tobacco (a special duty fee might be applicable).