Canada Border FAQ: Exemptions, Alcohol, Tariffs and Declarations

Nothing. Under 24 hours there is no personal exemption, so duty and taxes can apply to everything. See personal exemptions.

Away 24 hours or more: $200 (no alcohol or tobacco). Away 48 hours or more: $800, with alcohol and tobacco allowed within limits.

One of 1.5 L of wine, 1.14 L of spirits or 8.5 L of beer or ale, after a trip of 48 hours or more. The minimum age is 18 in Alberta, Manitoba and Quebec and 19 elsewhere. See alcohol limits.

200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks, if stamped duty paid, after 48 hours or more. See tobacco and vaping.

If you bring US-origin goods in affected categories above your personal exemption, or you have no exemption, yes. See US counter-tariffs.

No. The CBSA says exemptions cannot be combined with another person's or transferred.

Yes, all food, plant and animal products. See food, plants and animals.

Yes, but you must declare it. See cash of $10,000 or more.

Not without a permit or exemption from Health Canada. See cannabis and the border.

At ten airports you can use the optional Advance CBSA Declaration. See Advance CBSA Declaration.

The CBSA can seize the goods and may impose a penalty of 25% to 70% of their value. See what to declare.

No. It is independent and not affiliated with the CBSA or the Government of Canada. See about this site.

The 24-hour exemption is $200. Because $210 is over it, you lose the exemption and duty and taxes apply to the whole $210.

A 24-pack of 355 mL cans is 8.52 L, which is 0.02 L over the 8.5 L limit. See the alcohol guide.

The CFIA limits per person include 20 kg of meat and poultry and 5 dozen eggs. You must declare all food.

At 25%, the CBSA example is a $12.50 surtax, then GST/HST applies to the surtax too.

Gifts you bring back are part of your goods and subject to your exemption.

On the CBSA and Finance Canada pages linked at the bottom of every guide.