Canada Border Services Agency
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Cross-Border Shopping in the United States

October 1 , 2008

What you need to know

What are my personal exemptions?

Personal exemptions allow you to bring goods of a certain value into the country without having to pay duty and taxes on them.

If you are a Canadian travelling to the United States just for the day (less than 24 hours), no exemption applies to the goods you bring back to Canada. You will have to pay the regular duty and taxes on those goods.

Length of absence from Canada $ Exemption
(The value of goods you can bring back duty-free and tax-free to Canada)
Alcohol products Tobacco products
Less than 24 hours $0 Not applicable Not applicable
24 hours   $50

Note: If the goods you bring in are worth more than CAN$50 in total, you cannot claim the 24-hour exemption. Instead you will have to pay the full applicable duty and taxes on all the goods you bring in.
Not applicable Not applicable
48 hours $400 Only ONE of the following items can be imported both duty-free and tax-free:
  • 1.5 litres (53 imperial ounces) of wine;
  • 1.14 litres (40 ounces) of liquor;
  • a total of 1.14 litres (40 ounces) of wine and liquor; or
  • 24 x 355 millilitre (12 ounce) cans or bottles (maximum of 8.5 litres) of beer or ale.
All of the following items can be imported both duty-free and tax-free:
  • 200 cigarettes;
  • 50 cigars or cigarillos;
  • 200 grams (7 ounces) of manufactured tobacco; and
  • 200 tobacco sticks.
7 days $750 Same as 48-hour absence Same as 48-hour absence