When you return to Canada from a foreign country, you may qualify for a personal exemption. This allows you to bring goods of a certain value into the country without paying regular duty and taxes. There are exceptions for a minimum duty that may apply to some tobacco products.
Here are some general guidelines on what you can and cannot bring home when returning to Canada. Items allowed into Canada must still be declared on your declaration card. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. You must have the goods with you when you enter Canada.
Although you can include some tobacco products and alcohol, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. The rate applies only to goods that accompany you and does not apply to tobacco products or alcoholic beverages. In some provinces, the CBSA also collects the provincial sales tax. You must have the tobacco and alcohol with you when you enter Canada, but the rest of the goods can arrive later by mail, courier or delivery agency.
Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. Even if you spend part of the year in another country, you are still considered a resident of Canada. This means that you are entitled to the same exemptions as other Canadians. When you import foreign goods or vehicles for your personal use into Canada even temporarily , you have to meet all import requirements and pay all applicable duty and taxes.
You are allowed to import only one of the following amounts of alcohol and alcoholic beverages free of duty and taxes as part of your personal exemption:.
You must be of legal age in the province into which you are importing the alcoholic beverages. While you are permitted to import more than the amounts listed above, you will be responsible for paying duty and taxes on the additional alcoholic beverages you are importing.
The CBSA classifies "cooler" products according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer, and wine coolers are considered to be wine. If you are 18 years of age or over, you are allowed to bring in all of the following amounts of tobacco into Canada duty- and taxes-free within your personal exemption:. If you include cigarettes, tobacco sticks or manufactured tobacco in your personal exemption, you may receive only a partial exemption.
You can speed up your clearance by having your tobacco products available for inspection when you arrive. If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. These regular assessments can include duty and taxes, as well as provincial or territorial fees.
One unit of tobacco products consists of one of the following: cigarettes, 50 cigars, grams of manufactured tobacco and tobacco sticks.
Except for restricted items, you can bring back any amount of goods as long as you are willing to pay the duty and taxes and any provincial or territorial assessments that apply. This rule applies even if you do not qualify for a personal exemption. Even young children and infants are entitled to a personal exemption.
As a parent or guardian, you can make a declaration on behalf of a child as long as the goods you are declaring are for the child's use. You cannot combine your personal exemptions with those of another person or transfer them to someone else. In general, the goods you include in your personal exemption must be for your personal or household use.
These goods include souvenirs, gifts that you received from friends or relatives living outside Canada or prizes that you won. Goods you bring in for commercial use or for another person do not qualify for the exemption and are subject to applicable duty and taxes. You should have all purchases made abroad and your receipts readily available.
If you are suffering from a communicable disease upon your return to Canada, or if you have been in close contact with someone with a communicable disease, you must inform a border services officer or a quarantine officer.
They will determine if you require further assessment. If you have been ill while travelling or become ill after your return to Canada, inform a Canadian doctor that you have been abroad, where you were and what, if any, treatment or medical care you have received such as medications, blood transfusions, injections, dental care or surgery.
Duty is a tariff payable on a good imported to Canada. Rates of duty are established by the federal Department of Finance and can vary significantly from one good to another as well as from one free trade agreement to another. The CBSA has areas at most major airports where you can pay any duty or taxes you owe while waiting for your baggage to arrive.
Border services officers are there to assist you. If you arrive by land, a border services officer will direct you to where you can pay duty and taxes. Making a full declaration and paying any duty and taxes you owe is a simple, straightforward process.
The CBSA also accepts debit cards at most offices. This rate does not apply to tobacco products or alcoholic beverages. It applies only to goods that accompany you and that do not qualify for duty-free entry under the Customs Tariff. Duty rates vary according to: the goods you are importing; the country where the goods were made; and the country from which you are importing them.
You may also have to pay the PST if you live in a province where the CBSA has an agreement to collect the tax and you return to Canada through that province. To assist in calculating the amount owing, the CBSA has created a duty and tax estimator for travellers. Canada's other free trade agreements contain a similar provision.
Most imported goods are also subject to the federal goods and services tax and provincial sales tax or, in certain provinces and territories, the harmonized sales tax.
If you reside in one of these provinces or territories and you return to Canada at a port of entry in your province or territory of residence, the goods that you import in excess of your personal exemption will be subject to a provincial or territorial assessment.
If you live in a participating province and the value of the non-commercial goods you import is more than your personal exemption, you must pay the HST instead of the GST, regardless of where you enter Canada. You must declare the "value for duty" of the goods you are importing. Generally, this is the amount you pay for the goods, including any foreign tax assessment. However, any foreign tax already refunded, or to be refunded by a foreign government, does not have to be included in your value for duty declaration.
Marine pleasure craft are vessels that are used for non-commercial purposes. These include boats, fishing boats, yachts, dinghies, tenders, motorboats, sailboats and personal watercraft. All pleasure vessels imported by residents of Canada, regardless of where the vessels are licensed or registered, are subject to all applicable duty and taxes when they are first imported into Canada.
If importing used marine pleasure craft, the owner must ensure that the vessel is not infested or contaminated with Zebra or Quagga mussels as per the import prohibitions in the Aquatic Invasive Species Regulations made under the Fisheries Act. The vessel should be cleaned, drained, and dried. Refer to Importing marine pleasure craft. Often travellers acquire goods outside Canada and have these sent home. These goods arrive after your return to Canada.
If you make such arrangements with a courier or postal company, you have 40 days from the date of your return to Canada to claim these goods. The good s mailed to Canada must qualify for the 7-day personal exemption. The shipment must not contain alcohol or tobacco products. Be sure to retain your copy of Form BSF until you have received and accounted for all your goods. When a courier company delivers the goods, they will ask that you to pay the applicable duty and taxes along with a processing fee.
You then have two options:. For more general information on importing goods by courier, refer to Importing goods for personal use. For more information, please refer to Import by Mail.
You have 60 days from the date you imported goods under your personal exemption to avoid paying additional duty. Contact your nearest CBSA office for advice. Importing certain goods into Canada is restricted or prohibited. The following are some examples of these goods. You must declare all food, plants, animal and related products that you import into Canada. Failure to do so can result in your good being confiscated or you may be subject to a fine or prosecution.
Some of these items are prohibited or regulated because they can carry foreign animal and plant pests and diseases. AIRS guides the user through a series of questions about the Harmonized System code, origin, destination, end use and miscellaneous qualifiers of the product they wish to import.
The import requirements can change on a daily basis due to emerging threats. Their trade is carefully controlled. Some aquatic invasive species AIS , such as zebra and quagga mussels and live Asian carp, are prohibited entry to Canada. In some cases, provinces and territories have legislation prohibiting possession or transport of specific invasive species and species that can carry diseases. Before you bring any plants, products or animals either alive or dead such as in the case of carcasses, trophies or whole fish into a province or territory, check with the jurisdiction to ensure you comply with provincial and territorial laws and regulations.
For more information, refer to Food plant and animal inspections. In Canada, health products may be regulated differently than they are in other countries. For example, what is available without a prescription in one country may require a prescription in Canada. Vehicles, equipment, footwear and other goods arriving at the Canadian border that are contaminated with soil are usually refused entry.
These goods may be allowed entry under specific circumstances. Refer to Protecting Canada from Invasive Species.
Invasive insects and diseases can exist in firewood; it cannot be imported into Canada without a permit. Buy firewood locally and burn it on site. Refer to Don't move firewood. The Canada Consumer Products Safety Act prohibits you from importing consumer products that could pose a danger to the public for example, baby walkers or jequirity beans that are often found in art or bead work.
You should be aware of consumer products that have safety requirements in Canada. Many of these requirements are stricter than requirements of other countries. For more information refer to Bringing Consumer Products into Canada. Certain antiquities or cultural objects considered to have historical significance to their country of origin cannot be brought into Canada without the appropriate export permits.
Consult Import of Cultural Property for more information. If not, the goods may be seized and you could face prosecution. For more detailed information on importing a firearm into Canada, including licensing, registration and permit requirements, consult Import and Export a Firearm or Weapon into Canada.
You must have written authorization and permits to bring explosives, fireworks and certain types of ammunition into Canada. There are personal exemptions for some explosive items.
For more information about the importation of these items consult Importation, Exportation and Transportation in Transit or contact Natural Resources Canada's Explosives Regulatory Division. You are prohibited from importing goods such as obscene material, hate propaganda or child pornography, into Canada. You cannot import used or second-hand mattresses into Canada without a certificate that verifies the mattresses have been cleaned and fumigated in the country of export.
A letter, or any other document that clearly demonstrates that this requirement has been met, is acceptable if it is signed by a person qualified in cleaning and fumigating. For information concerning other prohibited goods, consult Prohibited Importations. To monitor the effects of imports on Canadian manufacturers, there are import controls on items such as clothing, handbags and textiles.
These controls are outlined in the Export and Imports Permits Act. You may need an import permit, even if you qualify for a personal exemption, depending on the value, quantity or type of goods you intend to import. Requirements from all of these departments apply.
Under customs legislation, "vehicle" can refer to any kind of pleasure vehicle such as passenger cars, pickup trucks, camper trucks, vans, jeeps, chassis cabs, motorcycles, snowmobiles and motor homes; as long as it is used for non-commercial purposes.
For the purpose of importing, TC defines a vehicle as, "any vehicle that is capable of being driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle designed to run exclusively on rails. For importing purposes, Transport Canada considers U. There are two common rain seasons in the Partner States: the long rains from late March to early May, and the short rains, from late October to early December.
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