When you bring items into Canada, those items may be subject to sales tax and/or duty.
In general, when you import an item into Canada, you will have to pay the appropriate sales tax based on the market value of the item. There are some scenarios in which you won’t have to pay sales tax, namely
- When you first move to Canada; or
- When the value of the items you are bringing in fall under your personal exemption (see below).
For some items, you may be required to pay duty – additional import taxes which can vary based on what the item is and what country it came from. Some items are not subject to duty.
Although sales tax and duty are both assessed as part of going through Canadian customs, they are different forms of taxes – it’s possible that you may owe sales tax but no duty, or duty but no sales tax.
Alcohol and Tobacco
The tables below show the amounts of alcohol you can bring into Canada free of duty and taxes, under certain circumstances.
Newcomers can bring one of the following amounts in upon arriving in Canada duty and tax free.
Returning visitors, temporary residents, permanent residents, and Canadian citizens can only benefit from this exemption if it has been more than 48 hours since they left Canada.
| Product | Metric | Imperial | Estimates |
|---|---|---|---|
| Wine | Up to 1.5 litres of wine | Up to 53 fluid ounces | Two 750ml bottles of wine |
| Alcoholic beverages e.g. liquor/spirit | Up to 1.14 litres | Up to 40 fluid ounces | One large standard bottle of liquor/spirit |
| Beer or ale | Up to 8.5 litres | Up to 287 fluid ounces | Approximately 24 cans or bottles (355ml each) of beer, ale, or cider |
Source: CBSA
If the amount of alcohol you want to import exceeds your personal exemption, you will be required to pay the duty and taxes as well as any provincial or territorial levies that apply.
Tobacco
To determine the amount of tobacco you can bring in legally and/or duty-free, you must calculate the number of CBSA tobacco units.
The following table presents quantities of different types of tobacco, each of which counts as one tobacco unit.
| Product | Amount per unit |
|---|---|
| Cigarettes | 200 cigarettes |
| Cigars | 50 cigars |
| Tobacco | 200 grams (7 ounces) of manufactured tobacco |
| Tobacco sticks | 200 tobacco sticks |
Source: CBSA
As part of (or all of) your personal exemption, you can bring up to five units of tobacco into Canada without having to pay tax and duty.
To import these amounts of tobacco under your personal exemption, it must be stamped “duty paid Canada droit acquitté”. Unstamped tobacco will be subject to a special duty rate.
You can bring more than five units of stamped tobacco, but you will have to pay the regular duties and taxes, as well as any provincial or territorial levies that apply on the excess amount.
If the tobacco is unstamped and/or unpackaged, you can only bring up to five units.
Additional personal exemptions
Both temporary and permanent residents and citizens of Canada can also claim a personal exemption to bring back goods duty and tax free.
| Time spent outside Canada before returning | Personal exemptions | Additional conditions |
|---|---|---|
| Returning after 24-48 hours | You can claim goods of up to 200 CAN without paying any duty and taxes. | You must have the goods with you when you enter Canada. Tobacco products* and alcoholic beverages are not included in this exemption. If the goods you bring in are worth more than 200 CAN in total, you cannot claim this exemption. You have to pay full duties on all goods you bring in. |
| Returning after 48 hours or more | You can claim goods worth up to 800 CAN without paying any duty and taxes. | You must have the goods with you when you enter Canada. |
| Returning after 7 days or more | You can claim goods worth up to 800 CAN without paying any duty and taxes. | You must have any tobacco products and alcoholic beverages with you when you enter Canada, but the rest of the goods can arrive later, as goods to follow. |
| Part of the year outside Canada. | You can claim goods worth up to CAN800 without paying any duty and taxes. Some tobacco products* and alcoholic beverages may be included in your personal exemption. | When you import foreign goods or vehicles for your personal use in Canada you must meet all import requirements and pay all applicable duty and taxes. |
If you’ve been out of Canada for less than a 24 hour period, you do not get any personal exemptions, and will owe full tax and duty on whatever you bring back.
