Canada Border Services Agency
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Duty-free Shops

Duty-free shops are located at Canada's land border crossings and airports. They sell goods free of certain duty and taxes that are normally levied on goods sold in Canada.

How they work

Duty-free shops are intended only for customers who are about to leave Canada. Goods purchased at a Duty-shop must be immediately exported. Apart from selling duty- and tax-free goods, these shops also provide information on duty-free exemption limits to travellers to the United States and to returning residents of Canada.

The CBSA issues and renews duty-free shop licences, monitors shops to ensure they comply with government requirements, and modifies related regulations and policies.

Duty-free shop program review

The CBSA is currently reviewing its duty-free shop program to help the CBSA deliver a more effective program that meets today's business needs at the border.