Customs and Duties
For Visitors to Canada: As a non-resident of Canada visiting Ontario, you may bring in any reasonable amount of personal effects and food, and a full tank of gas. Special restrictions or quotas apply to certain specialty goods, and especially to plant, agricultural and animal-related materials.
Gifts: You may bring in gifts for Canadian residents duty-free, up to a value of $60.00 (Canadian funds) each, provided they do not consist of alcohol, tobacco, or advertising material. Gifts valued at more than $60 are subject to duties on the excess amount.
Liquor: Special quotas apply. Visitors aged 19 or over may import to Canada duty-free a total of 1.1 litres (40 ounces) of liquor or wine, or twenty-four 355 ml. (12-ounce) cans/bottles of beer, ale, or their equivalent. You can import a larger quantity of liquor (up to 45 litres or 11.9 U.S. gallons) if you are willing to pay Ontario's fees and taxes in addition to the duties that apply.
Tobacco: Persons aged 19 or over may also bring in 200 cigarettes, 50 cigars/cigarillos, 200 grams (14 ounces) of manufactured tobacco, and 200 tobacco sticks. If visitors bring in more tobacco products, they will have to pay the Ontario taxes as well as the duties that apply.
Duty-Free Limits for Visitors Returning to U.S.
U.S. residents returning to the United States after 48 hours can take back $800 US worth of merchandise duty free every 30 days. This may include one litre (33.8 fl.oz.) of alcohol (provided the resident is 21 years or over), 200 cigarettes or 100 cigars that are not of Cuban origin.
After a visit of less than 48 hours, or if the $400 allowance or part of it has been used within the previous 30 days, an exemption of $200 U.S. is allowed, including 150 ml (4 fl.oz.) of alcohol, 150 ml (4 fl.oz.) of perfume and no more than 50 cigarettes or 10 cigars, not of Cuban origin.
Members of a family travelling together may combine their personal exemptions except in the case of the $200 exemption. Articles brought back into the U.S. as part of an exemption must be for personal or household use. They must be brought with the person and properly declared. They must not be prohibited or restricted items. The duty charged varies on the country the article was made in and the type of article.
Click here for more information on Canadian Customs and Duties.
