Personal Exemptions for Canadians Returning Home: $200, $800 and No Exemption

Quick answerYour exemption depends on time outside Canada: under 24 hours: none; 24 hours or more: $200 (no alcohol or tobacco); 48 hours or more: $800; 7 days or more: $800. You cannot combine tiers, combine your exemption with someone else's, or transfer it.

Free toolEnter your trip length and purchases in the duty and tax calculator# below: it applies the right exemption tier, GST/HST for your province and the counter-tariff surtax.

The exemption tiers

Time outside Canada	Exemption	Alcohol and tobacco	If you go over
Under 24 hours	None	Not exempt	Duty and taxes on all goods
24 hours or more	$200	Not included	You lose the exemption: duty and taxes on the whole amount
48 hours or more	$800	Allowed within limits	Duty and taxes only on the amount above $800
7 days or more	$800	Allowed within limits (must be with you)	Duty and taxes only on the amount above $800

Goods must be for personal or household use. That includes souvenirs, gifts you received from friends or relatives abroad and prizes you won. Goods for commercial use or for another person do not qualify.

Goods must be with you

For the 24-hour and 48-hour tiers, your goods must be with you when you arrive. For the 7-day tier, alcohol and tobacco must be with you, but other goods can be mailed or couriered. Everything must still be reported when you enter Canada.

Alcohol and tobacco after 48 hours

Alcohol: one of 1.5 L of wine, 1.14 L of spirits or 8.5 L of beer or ale. Minimum age is 18 in Alberta, Manitoba and Quebec and 19 elsewhere. Tobacco and vaping (duty-paid, stamped): 200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks, plus up to 120 mL or 120 g of vaping product across no more than 12 devices and containers. Minimum age is 18. See the full guides on alcohol and tobacco and vaping.

Extra goods at the 7% rate

After a trip of 48 hours or more, the CBSA applies a 7% beneficial rate to up to $300 of goods above your exemption (not alcohol or tobacco). The calculator uses this rule.

US-made goods and counter-tariffsSince September 8, 2026, counter-tariffs apply to certain US-origin goods if you have no exemption or you go over it. See US counter-tariffs for travellers.

How to declare your goods

Work out how long you were outside Canada, because that sets your exemption.
Add up the value of everything you acquired abroad, including gifts and duty-free purchases, in Canadian dollars. Convert foreign currency and foreign taxes at the CBSA-recognized exchange rate.
Check your alcohol, tobacco and vaping amounts against the limits.
Declare your goods on your declaration card, at a kiosk, or to the border services officer. If you are unsure whether to declare something, declare it.
Pay any duty and taxes owed. Keep your receipt and your purchase receipts in case the officer asks.

Try it with your numbers

Enter your trip and purchases. The estimate updates when you press the button; it is not an official CBSA assessment.

How long were you outside Canada?

Province or territory where you enter Canada

Total value of goods in CAD (excluding alcohol and tobacco)

Part of that value that is US-origin goods in tariffed categories (CAD)

Counter-tariff rate on those goods

Regular duty rate on goods not made in Canada, US or Mexico (%)

Some goods are NOT marked as made in Canada, the US or Mexico, so duty applies to the amount above my exemption.

Alcohol (only for trips of 48 hours or more)

Wine (litres)

Spirits (litres)

Beer or ale (litres)

Worked examples

Illustrations with Ontario's 13% HST. They assume no regular customs duty applies, only GST/HST; duty depends on the product and where it was made. They also ignore counter-tariffs. Not official figures.

Your trip	What you bring back	Exemption	Charged on	HST (13%)
Day trip to Buffalo, 10 hours	$120 of shoes	$0	$120	$15.60
26-hour trip	$180 of clothes	$200	$0	$0.00
26-hour trip	$250 of clothes	Lost (over $200)	$250 (the whole amount)	$32.50
3-day trip (60 hours)	$950 of goods	$800	$150	$19.50
3-day trip, you alone	$1,500 laptop for yourself; your spouse bought nothing	$800 (yours only)	$700	$91.00
8-day trip	$1,100 of goods; the $300 above the exemption includes items subject to duty	$800	$300 (7% rate: $21 duty)	$41.73 on $321 (total $62.73)

Two lessons: on a 24-hour trip the $200 limit is a cliff, so $250 costs more than $200 does; and your spouse's unused exemption cannot cover your laptop.

The most common mistakes

Counting the wrong clock. The exemption depends on how long you were outside Canada. Keep hotel and fuel receipts; officers may ask for them as evidence of your length of stay.
Forgetting duty-free store purchases. They must be declared like everything else.
Stacking exemptions. A 9-day trip is $800, not $1,600, and spouses cannot pool.
Wrapping gifts. Officers may need to inspect them.
Mailing things home on a short trip. Only the 7-day tier allows other goods to follow you.
Ignoring where the goods were made. US-made goods in the affected categories now carry a surtax.

Checklist before you cross back

Write down when you left Canada (date and time).
Add up everything you bought or were given, in Canadian dollars, including foreign taxes.
Check the labels: where were the big items made?
Count alcohol (litres) and tobacco.
Keep receipts handy; do not pack them in a checked bag.
Run your numbers in the calculator.

FAQ

Can I combine my exemption with my spouse or family?

No. The CBSA says exemptions cannot be combined with another person's or transferred to someone else. Children are entitled to an exemption for goods for their own use, and a parent or guardian can declare for them.

I was away 9 days. Do I get $800 plus $800?

No. You cannot combine the 48-hour and 7-day exemptions. The maximum is $800.

What if I spend $250 on a 24-hour trip?

The 24-hour exemption is $200. If your goods are worth more, you lose the exemption and duty and taxes apply to the entire amount.

Do gifts count against my exemption?

Gifts you bring back are subject to your exemption limits. Gifts mailed to someone in Canada from abroad are treated differently (up to $60 each is free of duty and tax, excluding alcohol, tobacco and advertising matter).

Can I ship my purchases home?

Only under the 7-day tier. Other goods may be mailed or couriered, but they must be reported on arrival. Alcohol and tobacco must travel with you.

I spent $820 in 3 days. Do I owe anything?

Yes, on the $20 above your $800 exemption, plus any duty that applies. In Ontario that is $2.60 of HST on $20 if no duty applies.

Does the clock start when I cross or when I leave home?

The CBSA bases the exemption on your time outside Canada. If you are close to a threshold, keep receipts that show when you left and returned.

Official sources

Data checked against official sources: October 17, 2026. Rules change; confirm with the CBSA before you travel.