The duty-free limit when returning to Canada depends on how long you were away. After 24 hours, Canadian residents can bring back up to CAN$200 worth of goods without paying duty or taxes; after 48 hours, the limit rises to CAN$800, including set amounts of alcohol and tobacco. Trips shorter than 24 hours have no personal exemption. Everything must be declared to the Canada Border Services Agency (CBSA), even when it is duty-free.
Duty-free limits returning to Canada: the personal exemptions
Personal exemptions let Canadian residents, and former residents returning to live in Canada, bring goods home without paying the usual duty and taxes, as long as the goods are for personal use, as gifts, or souvenirs. The amount allowed depends on the length of your absence.
| Time outside Canada | Personal exemption | Alcohol and tobacco allowed? | Goods must be with you? |
|---|---|---|---|
| Less than 24 hours | No exemption | No | Not applicable |
| 24 hours or more | Up to CAN$200 | No | Yes |
| 48 hours or more | Up to CAN$800 | Yes, within limits | Yes |
| 7 days or more | Up to CAN$800 | Yes, within limits | Alcohol and tobacco must be with you; other goods may follow |
Two details catch many travellers. First, the CAN$200 exemption is all or nothing: if the value of your goods goes over CAN$200 after a 24-hour trip, you cannot claim the exemption and must pay duty and taxes on the full amount. Second, the exemption is personal, so you cannot combine it with a travel companion’s allowance or transfer it to someone else.
Always check the latest rules on the official Canada Border Services Agency website before you travel, as amounts and conditions can change.
Alcohol limits
If you have been away 48 hours or more and meet the minimum drinking age of the province or territory where you enter Canada, you can include one of the following in your exemption:
- Up to 1.5 litres of wine, about two standard bottles.
- Or up to 1.14 litres of alcoholic beverages such as spirits, about one large bottle.
- Or up to 8.5 litres of beer or ale, about 24 cans or bottles of 355 ml.
Bringing more than these amounts is possible in most provinces, but you will pay duty, taxes and any provincial or territorial fees on the excess.
Tobacco limits
Travellers who meet the age requirement can include all of the following in their 48-hour or 7-day exemption:
- 200 cigarettes.
- 50 cigars.
- 200 grams of manufactured tobacco.
- 200 tobacco sticks.
Special duty applies to tobacco brought in above these amounts, and cigarettes must generally carry Canadian duty-paid markings to be fully exempt.
Gifts, online orders and holiday shopping
Holiday trips and cross-border shopping trips often raise questions about gifts and purchases:
- Gifts you bring back count toward your personal exemption. Do not wrap them, because border officers may need to inspect them.
- Gifts mailed to you from abroad by someone else may enter duty- and tax-free if worth CAN$60 or less. Alcohol, tobacco and advertising matter are excluded.
- Online orders shipped to Canada are handled differently from personal exemptions and may be charged duty, taxes and carrier fees on delivery.
- Black Friday and Boxing Day deals south of the border may look cheaper, but once taxes and duty apply, savings can shrink. Read also our guide on how to spot real Black Friday deals in Canada.
How to declare your goods: step by step
- Keep every receipt and group them in one place so you can show the value of what you bought.
- Convert values to Canadian dollars. Exemption limits are in Canadian currency.
- Declare everything you acquired abroad, including items bought in duty-free shops and gifts received.
- Use the digital declaration option at participating airports if you want to save time, or declare at the kiosk or to the border officer.
- Be ready to show your goods. Pack purchases where they are easy to reach.
- Pay any amount owing on goods above your exemption at the border.
Failing to declare goods can lead to seizure, penalties and delays on future trips. Honesty is always cheaper. Make sure your travel documents are valid too; read also how to renew a Canadian passport online.
Three examples of how the exemption works
A day trip to shop across the border. Maya leaves Ontario in the morning and returns the same evening with CAN$150 worth of clothes. Because she was away for less than 24 hours, she has no personal exemption and may have to pay taxes, and possibly duty, on the full CAN$150.
A weekend away. Daniel spends 30 hours in Vermont and comes home with CAN$240 of ski gear. He was away more than 24 hours, but his goods exceed the CAN$200 limit, so the exemption does not apply and taxes are calculated on the full CAN$240, not just the extra CAN$40.
A holiday week in Florida. The Tremblay family returns after eight days. Each parent can claim up to CAN$800, including alcohol and tobacco within the limits, and each child can claim an exemption for goods intended for that child. Each family member’s exemption is assessed separately, so the family should keep receipts organized by person and declare every item accurately.
What you cannot bring back
Some items are restricted or prohibited, whatever your exemption:
- Cannabis: it is illegal to take cannabis across the Canadian border in either direction, even if it is legal where you travelled and in your province.
- Certain foods, plants and animal products: meat, dairy, fresh fruit and plants are subject to rules set by the Canadian Food Inspection Agency.
- Firearms and weapons: strictly controlled and require advance permits.
- Large amounts of cash: you must report currency or monetary instruments of CAN$10,000 or more.
- Counterfeit goods: may be seized.
How much tax will I pay above the exemption?
On goods above your exemption, you usually pay the GST or HST, plus provincial sales tax where it applies, and possibly customs duty. Many goods made in the United States, Mexico or Canada can enter duty-free under the Canada-United States-Mexico Agreement, but taxes still apply. Items made elsewhere, even if bought in the United States, may carry duty. Planning a budget trip? Read also our tips on travelling on a shoestring budget.
FAQ
How much can I bring back to Canada duty-free after 48 hours?
Up to CAN$800 worth of goods, including limited quantities of alcohol and tobacco, if you meet the age requirement.
Is there a duty-free limit for same-day trips?
No. If you are away less than 24 hours, there is no personal exemption, and duty and taxes may apply to everything you bring back.
Can my spouse and I combine our exemptions?
No. Each person’s exemption is individual and cannot be pooled or transferred.
Do children get a personal exemption?
Yes, children are entitled to an exemption, but the goods must be for the child’s use, and alcohol and tobacco limits apply only to those of legal age.
Do I have to declare duty-free shop purchases?
Yes. Goods bought in duty-free shops, whether abroad or at the border, must be declared and count toward your exemption.
Have a travel question? Contact the Labobuzz team through our contact page. This article is general information; always confirm the current rules with the CBSA.