Any person residing in Canada returning from a trip abroad can qualify for a personal exemption. Your duty-free and tax free personal exemptions are;
* after a minimum absence of 24 hours - C$50
(Tariff item 9804.40.00).
* after a minimum absence of 48 hours - C$400
(Tariff item 9804.10.00).
* after a minimum absence of 7 days - C$750
(Tariff item 9804.20.00).
You can include alcohol and tobacco products in your 48 hour or 7 day exemption but not your 24 hour exemption. You must meet the age requirements of the province or territory where you enter to take import alcohol or tobacco.
You can include in your exemption up to 200 cigarettes, 50 cigars, 200 tobacco sticks and 200 grams of manufactured tobacco. However, a minimum duty applies to cigarettes, tobacco sticks and manufactured tobacco unless marked: Canada-Duty Paid.
You can include up to 1.5 litres of wine, 1.14 liters of liquor or other alcoholic beverages, or 24 X 355ml (12oz) of beer. For further information contact your closest Canada Customs office, telephone the CBSA information line at 1-800-461-9999 or visit their website at www.cbsa-asfc.gc.ca
To obtain current information please contact your closest Customs and Border Protection office or visit www.cbp.gov