Personal Allowances and Exemptions for Canadian Citizens or residents

 

Canadians Travelling into the USA:
On any trip, Canadians travelling into the USA can bring:

1 Litre of alcohol.

200 Cigarettes and 100 cigars (non-Cuban), or 2kg of fine cut tobacco.

$100 CAD in gifts to be left in the USA.

To purchase alcohol you must be 21+ years of age


Duty and Tax Rates entering the U.S.

IF YOU EXCEED your duty free allowances and exemptions entering the U.S., the following approximate U.S. duty and tax rates apply:

$2.00 – $3.00 USD per bottle of alcohol*

$1.90 USD per case of beer*

$10.07 USD per carton of cigarettes*

 

* US duty rates on purchases exceeding 1 litre of alcohol are assessed according to alcohol content

Canadians Returning to Canada:
24 – 48 Hours
After a stay of 24 hours or more in the United States, a Canadian citizen or resident may return to Canada with:

$200 CAD worth of goods, tax and duty free, per person.

This does not include purchases of alcohol or tobacco – these are subject to duties and taxes.

Over 48 Hours
After a stay of over 48 hours or more in the United States, a Canadian citizen or resident may return to Canada with:

$800 CAD worth of goods, tax and duty free, per person.

Purchases may include: 1.14 litres (40 ounces) of alcohol or 1 case of beer (24x355ml cans/bottles) or 1.5 litres of wine. Plus 200 cigarettes (1 carton); 50 cigars; 200 tobacco sticks and 200 grams of manufactured tobacco.