D-memorandum
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.
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.
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.