Exemptions for Canadian residents returning from their stay in the United States are fully explained in Canada Border Services Agency's I Declare pamphlet (click here to read online).

Exemptions for U.S. residents are listed in Customs & Border Protection's Know Before You Go brochure (click here to read online).

All purchases from the Queenston-Lewiston Duty Free Shop may be brought back with you into Canada as part of your Canadian Customs Allowances.

Canadians Travelling to the U.S.
     
Americans Travelling to Canada


Gifts

As a nonresident, you are allowed up to $100 USD worth of merchandise, free of duty and tax, as gifts for other people. To claim this exemption, you must remain in the United States for at least 72 hours, and the gifts must accompany you.

Alcohol and Tobacco

Nonresidents who are at least 21 years old may bring in, free of duty and tax, up to one liter of alcoholic beverage—beer, wine, liquor—for personal use.

You may include in your personal exemption not more than 200 cigarettes (one carton) or 50 cigars or two kilograms (4.4 lbs.) of smoking tobacco, or proportional amounts of each. An additional 100 cigars may be brought in under your gift exemption. (All cigars must be non-Cuban)


     


Gifts

You can import gifts for friends in Canada duty free and tax free, as long as each gift is valued at $60 CDN or less. If the gift is worth more than $60 CDN, you will have to pay duties and taxes on the excess amount. You cannot claim alcoholic beverages, tobacco products, or advertising matter as gifts.

Tobacco Products

You may bring the following products in duty and tax free for your personal use:

  • 200 cigarettes;
  • 50 cigars or cigarillos;
  • 200 tobacco sticks; and
  • 200 grams of manufactured tobacco.

Alcohol Products

You may bring the following products in duty and tax free for your personal use:

  • 1.5 litres of wine;
  • 1.14 litres (40 oz.) of liquor; or
  • 24 × 355 ml cans/bottles (8.5 litres) of beer or ale.

Canadians Returning to Canada
Duration of stay in the U.S.
Customs Allows – Prior to June 1st, 2012
NEW Allowances as of June 1st, 2012
More than 24 hours

      $50.00 per person       $200.00 per person
More than 48 hours      

$400.00 per person including:

Tobacco:

  • 200 cigarettes;
  • 50 cigars (non Cuban) or cigarillos;
  • 200 tobacco sticks; and
  • 200 grams of manufactured tobacco.

Alcohol:

  • 1.5 litres of wine;
  • 1.14 litres of liquor; or
  • 24 - 355 ml cans/bottles (8.5 litres) of beer or ale
     

$800.00 per person including:

Tobacco:

  • 200 cigarettes;
  • 50 cigars (non Cuban) or cigarillos;
  • 200 tobacco sticks; and
  • 200 grams of manufactured tobacco.

Alcohol:

  • 1.5 litres of wine;
  • 1.14 litres of liquor; or
  • 24 - 355 ml cans/bottles (8.5 litres) of beer or ale.

More than 7 days

     

$750.00 per person including:

Tobacco:

  • 200 cigarettes;
  • 50 cigars (non Cuban) or cigarillos;
  • 200 tobacco sticks; and
  • 200 grams of manufactured tobacco.

Alcohol:

  • 1.5 litres of wine;
  • 1.14 litres of liquor; or
  • 24 - 355 ml cans/bottles (8.5 litres) of beer or ale
     

$800.00 per person including:

Tobacco:

  • 200 cigarettes;
  • 50 cigars (non Cuban) or cigarillos;
  • 200 tobacco sticks; and
  • 200 grams of manufactured tobacco.

Alcohol:

  • 1.5 litres of wine;
  • 1.14 litres of liquor; or
  • 24 - 355 ml cans/bottles (8.5 litres) of beer or ale.

Note - To purchase and take liquor into the U.S. you must be 21 years of age, for tobacco the age is 19 years old.

Americans Returning to the U.S.


Daily Exemption

$200.00 USD per person.

Monthly Exemption

$800.00 USD after a 48 hour stay in Canada. Family members can combine their $800 per person monthly import privileges.

Alcohol and Tobacco

After a 48 hour stay in Canada, you are entitled to import 1 Litre (33.8 fl. oz.) of alcoholic beverages or 1 case of beer (24 cans) as part of your $800 monthly exemption. You are also allowed to include up to 200 cigarettes and 100 cigars in your exemption.

 

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