Question 1

How much can I bring back from the US to Canada duty free?

Accepted Answer

Your duty-free allowance depends on how long you were away from Canada. Less than 24 hours: no exemption applies and you pay duty and tax on everything. 24 to under 48 hours: CAD $200 personal exemption. 48 hours or more: CAD $800 personal exemption. These figures are set by the Canada Border Services Agency (CBSA) and apply to Canadian residents returning from abroad.

Question 2

What is the CBSA personal exemption for a 48-hour trip?

Accepted Answer

The CBSA personal exemption for a trip of 48 hours or more is CAD $800. At this threshold you may also bring limited quantities of alcohol and tobacco within the exemption: up to 1.5 litres of wine, 1.14 litres of spirits, or 8.5 litres of beer, plus up to 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco, and 200 tobacco sticks. The $800 is a marginal exemption, meaning you only pay duty and tax on amounts above $800.

Question 3

What happens if I exceed the $200 exemption on a 24-hour trip?

Accepted Answer

The $200 exemption for 24-to-48-hour trips works differently from the $800 tier. If your total declared goods exceed CAD $200, the exemption is forfeited entirely and duty and tax apply to the full declared value, not just the amount over $200. This all-or-nothing rule is one of the most important differences between the two exemption tiers. Source: CBSA.

Question 4

Do I pay GST or HST on goods I bring back from the US?

Accepted Answer

Yes. On amounts above your personal exemption, you pay GST, HST, or a combination of GST and provincial sales tax depending on your home province. Ontario residents pay 13% HST. British Columbia residents pay 5% GST plus 7% PST (12% combined). Quebec residents pay 5% GST plus 9.975% QST (14.975% combined). Alberta, Yukon, Northwest Territories, and Nunavut residents pay only the 5% GST. New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador residents pay 15% HST.

Question 5

Can I bring alcohol back from the US without paying duty?

Accepted Answer

If you were away 48 hours or more, you may include limited alcohol within your CAD $800 personal exemption: up to 1.5 litres of wine, 1.14 litres of spirits (distilled liquor), or 8.5 litres of beer or ale. Only one type counts at the full allowance. Amounts above those limits are subject to excise duty and provincial tax regardless of your personal exemption. Alcohol is not permitted in the $200 exemption for 24-to-48-hour trips. Source: CBSA.

Question 6

Are goods from US stores subject to import duty under USMCA?

Accepted Answer

Most goods purchased at US retail stores qualify as USMCA-origin goods and are duty-free when brought into Canada. The Canada-United States-Mexico Agreement eliminates tariffs on qualifying goods originating in the US, Canada, or Mexico. Goods manufactured outside North America and purchased in the US may still face Most Favoured Nation duty rates, which vary by product category and HS tariff code.

Question 7

What happens if I was away less than 24 hours?

Accepted Answer

If you were outside Canada for less than 24 hours, no personal exemption applies. You must declare the full value of all goods you are bringing back and pay applicable duty and tax on the entire amount. Alcohol and tobacco allowances are also unavailable for trips under 48 hours.

Canadian Border Duty and Personal Exemption Calculator

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