Personal Allowances and Exemptions for U.S. Citizens or residents

 

Under 48 Hours
If your stay was less than 48 hours in Canada , a U.S. Citizen or resident may return to the U.S with:

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

Purchases may include 150ml (5 oz) of wine, alcohol or beer.

Any purchases in excess of the $200 USD allowance may be subject to duties and taxes.

Over 48 Hours
After a stay of 48 hours or more in Canada , a U.S. Citizen or resident may return to the U.S with:

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

Purchases may include 1 litre of alcohol**, 200 cigarettes (1 carton), and 100 cigars.

Family members may combine their tax and duty free allowances.

Any purchases in excess of the US $800.00 allowance may be subject to duties and taxes.

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 USD to $3.00 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.

** Customers must be 21 years of age or older to purchase alcoholic products, and 19 years of age or older to purchase tobacco products