canada travel liquor allowance

Bringing Alcohol Into Canada Without Paying Duties

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Anyone who's made a margarita supply run during their Canadian vacation has probably been personally victimized by the country's high alcohol prices . Happy hour beers or a glass of wine with dinner is bound to be pricier than what the average American is accustomed to, which is why so many choose to bring their own alcohol into the country. 

Tourists of the legal drinking age are permitted to travel with a small amount of alcohol for personal consumption without being charged a stack of extra fees. Naturally, one can get carried away when preparing for a trip, but bringing too much alcohol can actually add up to double the cost of buying in Canada after paying taxes and duties.

To avoid the astronomical charges, keep your wine under the maximum 1.5 liters (equivalent to two standard 750-milliliter bottles) or your liquor under the 1.14-liter limit (40 ounces, that is). The beer regulations are more generous: 8.5 liters of beer (24 12-ounce cans or bottles) per person is allowed.

The government defines alcoholic beverages as products exceeding 0.5 percent alcohol by volume, and they must be commercially packaged to qualify for the border-crossing exemption.

Alcohol Prices in Canada

Alcohol in Canada is typically heavily taxed, regulated, and in some places, sold only in government-owned and -operated stores. Some provincial and territorial governments also regulate the minimum price of alcoholic drinks in restaurants and bars. A case of 24 cans or bottles of beer can cost double what you would pay in the United States, and a bottle of Canadian Club whiskey might cost up to 133 percent more , even in the Ontario town where it's distilled.

Import Rules for Personal Consumption

Regardless of how long you plan to stay in Canada or whether you arrive by boat, car, or airplane, the amount of duty- and tax-free alcohol you can bring into the country remains the same. Exceeding this amount will result in paying a federal customs assessment as well as any applicable provincial or territorial taxes on the total value (in Canadian dollars) of the full volume of booze, not just the amount in excess of the allowable exemption. The laws forbid bringing in alcohol as a gift.

Because some Canadians like to drive across the border for their liquor, the country requires that the traveler has been out of Canada for at least 48 hours before claiming the personal exemption.

The age requirement for bringing alcohol into Canada is 19 years old; however, Alberta, Manitoba, and Quebec allow 18-year-olds to travel with booze. Americans purchasing alcohol in the United States before arriving in Canada must, of course, be 21 years of age.

TSA Regulations

Keep in mind that TSA regulations restrict liquids in carry-on luggage to 3.4-ounce containers, so if you're traveling from the U.S. to Canada by air, keep your bottles in a checked bag. Additionally, TSA prohibits the transport of any liquor with 70 percent or greater alcohol by volume (140 proof) because of the fire hazard, so leave your high-alcohol spirits at home.

Tips for Traveling With Glass Bottles

To avoid opening your checked bag to a puddle of alcohol and a pile of broken glass, be sure to pack the alcohol with care. Travel with sealed bottles, provide cushion for the bottle by surrounding it with soft items, and consider flying with smaller bottles. As additional protection, seal the bottles in a self-sealing plastic bag then squeeze out excess air before sealing the bag. In the event that the bottle breaks, the glass and most of the liquid will be contained in the plastic bag.

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Regulations for Canadians Bringing Alcohol into Canada

Customs Regulations for Canadian Residents Bringing Alcohol into Canada

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There are some very specific rules and regulations about bringing duty-free alcohol back into Canada from another country. Not only will you need to be aware of the type and quantity of alcohol, but you also need to know when the alcohol was purchased during your trip .

Personal Exemptions Based on How Long You Have Been Outside the Country

• If you’ve been gone less than 24 hours there are no personal exemptions.
• If you’ve been gone 24 hours or more you can claim goods up to CAN$200 without paying duty and taxes. Unfortunately, alcoholic beverages are not included in this amount.
• If you’ve been gone for 48 hours or more, you can claim goods up to CAN$800 without paying duty and taxes. Some alcoholic beverages are included in this exemption. You must have the goods with you when you enter Canada.

Returning Canadian Residents Duty-Free Allowance for Alcohol

If you are a Canadian resident or a temporary resident of Canada returning from a trip outside Canada, or a former Canadian resident returning to live in Canada, you are allowed to bring a small quantity of alcohol (wine, liquor, beer or coolers) into the country without having to pay duty or taxes as long as:

• the alcohol accompanies you
• you meet the minimum legal drinking age for the province or territory in which you enter Canada
• you have been outside Canada for more than 48 hours.

You may bring in one of the following:

• 1.5 liters (50.7 US ounces) of wine, including wine coolers over 0.5 percent alcohol, or
• 1.14 liters (38.5 US ounces) of liquor, or
• a total of 1.14 liters (38.5 US ounces) of wine and liquor, or
• 24 x 355 milliliter (12 ounce) cans or bottles of beer or ale, including beer coolers over 0.5 percent alcohol (a maximum of 8.5 liters or 287.4 US ounces).

Bringing More Than the Duty-Free Allowance of Alcohol Into Canada

Except in the Northwest Territories and Nunavut, returning Canadian residents may bring in more than the personal allowances of liquor listed above as long as you pay customs and province/territory assessments. The amounts you are allowed to bring into Canada are also limited by the province or territory in which you enter Canada. For details on specific amounts and rates, contact the liquor control authority for the appropriate province or territory before you come to Canada.

Shipping Alcohol When You Move Back to Canada

If you are a former Canadian resident moving back to Canada and you want to ship alcohol to Canada (the contents of your wine cellar for example), contact the liquor control authority for the appropriate province or territory to pay the provincial or territorial fees and assessments in advance. To have your shipment released when you arrive in Canada, you will need to show the receipt for the provincial or territory fees and assessments and you will also need to pay the applicable federal customs assessments.

Customs Contact Information

If you have questions or require more information on bringing alcohol into Canada, please contact the Canada Borders Services Agency .

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Liquids, Non-solid Food & Personal Items

You can make your security screening experience quicker and easier by packing your liquids, non-solid food, personal and toiletry items properly.  At the airport, these items are referred to as “liquids, aerosols and gels.”

Below you will find information on various items that fall into these categories, a list of items that are exempted from restrictions, and tips on how to pack all of them. 

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Examples of liquids, non-solid food and personal items that are liquids, aerosols and gels, how to pack your liquids, non-solid food and personal items, liquids/non-solid food, personal items.

• soft drinks
• bottled water
• maple syrup
• conditioner
• liquid soap
• insect repellent
• liquid/gel based hand sanitizers
• creams/lotions
• liquid based cosmetics (e.g. mascara, liquid foundation, liquid eyeliner)
• static remover
• sunscreen spray
• shaving cream
• aerosol deodorant
• aerosol cheese strings
• hair styling gel
• mashed potatoes
• peanut butter
• chocolate spread
• cheese spread
• maple spread
• shaving gel
• gel-based deodorant
• gel-based cosmetics (e.g. gel blush, gel lip products)

Please note that if an item that is illegal in Canada (e.g. pepper spray) is found at a screening checkpoint, CATSA is required to notify the police.

• Containers of liquids, non-solid food and personal items in your carry-on must be 100 ml/100 g (3.4 oz) or less . All containers must fit in one clear, resealable plastic bag no more than 1L in capacity. The bag must be transparent so screening officers can easily see the contents.
• Each passenger is allowed a single 1 L bag containing liquids, food and personal items. The approximate dimensions of a 1L bag are 15.24 cm by 22.86 cm (6 in. by 9 in.) or 20 cm by 17.5 cm (8 in. by 7 in.).
• At the screening point, take your plastic bag out of your carry-on and place it in a bin.
• Any containers over 100 ml/100 g (3.4 oz) can be placed in your checked baggage as long as they are not prohibited items. 
• Avoid packing gifts and souvenirs containing liquids, aerosols and gels in your carry-on. These include: liquor, wine, beer, snowglobes, cans of condensed soup, maple syrup, perfume, and lotion. Put them in checked baggage or ship them separately.
• Beverages: Drink or discard any beverages in containers of more than 100 ml before you get to security screening checkpoint.  This includes water in your personal water bottle. You can refill your container once you pass through security.
• Duty-Free Alcohol: Be sure you know the rules for bringing duty-free alcohol as part of your carry-on baggage.
• Non-solid food (e.g. yogurt, pudding, peanut butter, jam) in your carry-on must be in containers of 100 ml or less. All containers must fit in the same clear, closed, resealable 1 L plastic bag, along with all other containers of liquids, food or personal items you are carrying.
• Food over 100 ml that is normally a liquid or gel but has been frozen solid will not be allowed to pass through security in your carry-on. In order for a food to be considered a solid, it must be solid at room temperature.
• Solid food with less than 100 ml of liquid: Canned or jarred goods containing both solids and liquid that clearly contain less than 100 ml of liquid (e.g., can of tuna) are allowed. These items must fit in the same clear, closed, resealable 1 L plastic bag with all other containers of liquids, food or personal items you are carrying. 
• Food in checked baggage:  Both solid food and non-solid (over 100 ml) can go in your checked baggage; however, some restrictions may apply.

Did you know?

You can bring solid food in both carry-on and checked baggage. See Travelling with Food Items  for more detail. 

You can pack alcoholic beverages (including homemade wine and beer, and commercial products) in your checked baggage if:

• The percentage of alcohol by volume is 70% (140 proof) or less.
• The quantity does not exceed five litres per person for alcoholic beverages between 24% and 70% alcohol by volume.

Alcoholic beverages containing 24% alcohol or less are not subject to limitations on quantities. 

Duty-free alcohol: See Duty-Free Purchases .

Check the Canadian Border Services Agency website for personal exemption amounts on alcoholic beverages.

Personal items are allowed in carry-on baggage if they comply with the liquid restrictions. Some restrictions also apply to personal items in checked baggage.

The following items are allowed in limited quantities in your checked baggage:

• Insect repellent (limit of one aerosol canister per person)
• Aerosol items that are toiletry articles (e.g. hair spray, perfumes, cologne, aerosol deodorant)

Aerosols are subject to a maximum limit of 500 ml/500 g per container , with a total net quantity not exceeding 2 L/2 kg. Release valves on aerosols must be protected by a cap or other suitable means to prevent inadvertent release of the contents.

Some items are exempted from the 100 ml or 100 g (3.4 oz) limit and do not have to be placed in a plastic bag. However, you must declare these items to the screening officer for inspection. The exceptions are:

• Baby food/drink: If you are travelling with an infant younger than two years of age (0-24 months), baby food, milk, liquid formula, water and juice are allowed in quantities greater than 100 ml .
• Breast milk: Passengers flying with or without their child can bring breast milk in quantities greater than 100 ml
• Prescription medicines are allowed.
• Essential non-prescription medicines , such as homeopathic products, pain relieving medication, cough syrup, decongestant spray, gel-based nutritional supplements, saline solution or eye care products, are allowed. 
• COVID-19 test kits are permitted without restrictions in carry-on and checked baggage.
• Gel and ice packs are allowed, if they are needed to treat an injury, to refrigerate baby food, milk, breast milk, formula, water and juice for infants younger than two years of age (0-24 months), or to preserve medically necessary items or medication
• Liquids/gels for diabetes: Juice or gels are allowed if you need them for diabetic or other medical conditions.
• Distilled water for CPAP devices: The distilled water needed to operate Continuous Positive Airway Pressure (CPAP) devices is exempt from liquid restrictions.

Documentation to support your medical needs or condition is not required; however, if you feel that it would help ease your screening, it should be presented to the screening officer along with your medically necessary items.

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Alcohol Duty Calculator

AVAILABLE FOR ANDROID 2.2 AND ABOVE Version: 1.7     Last Updated: June 1, 2014 AVAILABLE FOR Blackberry Version: 1.7     Last Updated: June 1, 2014

The Canadian Duty Calculator application helps returning Canadian residents calculate total taxes payable for alcohol/tobacco purchases made outside the country.

Trying to calculate these taxes can seem like a daunting task. From sales taxes, excise duties, tariffs, and provincial mark-ups, calculating what you need to pay is extremely complex. Due to these complexities, the Canadian Duty Calculator cannot guarantee 100% accuracy. Use this calculator as a guide to paying taxes and duties when returning to Canada.

What Can This App Do? The Canadian Duty Calculator application can be used to calculate duties on alcohol and tobacco products purchased outside Canada. Calculations are available for all 10 provinces and 3 territories.

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Alcohol/Tobacco Exemptions

• 1.14L (40 oz.) of liquor; or
• 1.5L of wine; or
• 24 X 355ml (12 oz.) beer
• 200 cigarettes; and
• 50 cigars or cigarillos; and
• 200 tobacco sticks; and
• 200g (7 oz.) of mfg. tobacco

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Duty Free Limits for Canada

Our personal exemptions section provides you with duty free limit and personal exemption information for bringing goods into Canada from the United States.

Planning on exceeding your duty free allowance? Use our  Canada Customs Duty Rates, Tariffs and Taxes   Chart to see how much duty you will have to pay to bring goods back to Canada from the U.S. that exceed your duty free allowance. You can also use our Canadian Duty Calculator to calculate duty and tax payable on 1,000's of other items.

Personal exemptions allow you to bring goods of a certain value into Canada from the United States without having to pay the regular duties that apply to those goods (except for minimum duties that may apply to certain tobacco products). In other words, these items are Duty Free.

Even if you do not qualify for a personal exemption, you may bring goods of any value back to Canada as long as you pay the applicable duties and any provincial or territorial assessments that apply, with the exception of  Restricted Items  and certain  Food, Plant and Animal Items . See our  Duty & Tax Tips  section for more information.

What are your personal exemption amounts?

NOTE: Canadian Duty free allowances increased to the following amounts on June 1, 2012 .

Less than 24 Hours - $0 CAD

There is no duty free allowance for absences of less than than 24 hours.

24 Hour Exemption – $200 CAD

If you are absent from Canada for more than 24 hours, you may claim up to $200 CAD worth of goods duty free as your personal exemption and all goods must be with you when you arrive.

If the total value of goods you bring back to Canada exceeds $200 CAD in total, you cannot claim this exemption and you will have to pay duties and taxes on the value of  all goods you bring in to Canada, not just the amount that exceeds your allowance. 

You can NOT include tobacco or alcoholic under this exemption.

48 Hour Exemption – $800 CAD

If you are absent from Canada for more than 48 hours, you may claim up to $800 CAD worth of goods duty free, and must have the goods with you when you arrive at the border.

If the total value of goods you bring back to Canada exceeds $800 CAD in total, you can still claim this exemption and you will only have to pay duties and taxes on the value of goods that exceeds $800 CAD. 

You may include some tobacco and alcohol products under this exemption, and should review the section below called “Alcohol and Tobacco” for more details.

7 Day Exemption – $800 CAD

If you are absent from Canada for more than 7 days, you may claim up to $800 CAD worth of goods duty free.  With the exception of tobacco and alcohol products, you do not need to have the goods with you when you arrive at the border.  

You may include some tobacco and alcohol products under this exemption, and should review the section below called “Alcohol and Tobacco” for more details. 

To calculate the number of days you have been absent, do not include the date you left Canada but include the date you returned. Dates matter, not times. For example, you are considered to have been absent for seven days if you left Friday the 7th and returned Friday the 14th.

What are Duties?

The term “duties” includes excise taxes and GST/HST. It does not include provincial or territorial sales tax. However, the CBSA has working agreements with some provinces and territories that allows them to collect provincial and territorial taxes, levies and fees on goods that have a value higher than your personal exemption.

Are personal exemptions subject to any terms or conditions?

You should be aware that the following terms and conditions apply to personal exemptions:

• You are not allowed to combine your personal exemptions with another person’s or transfer them to someone else.
• You are not allowed to combine your 48-hour exemption ($800 CAD) with your 7-day exemption ($800 CAD) for a total exemption of $1600 CAD.
• Children are entitled to a personal exemption as long as the goods they are declaring are for the child’s use.
• Personal exemption claims must be made in Canadian dollars, which requires you to convert the amount you paid for goods in the U.S. (including sales tax) into Canadian dollars at the applicable rate of exchange.
• Generally, the goods you include in your personal exemption must be for your personal or household use. This includes souvenirs, prizes and gifts.
• Goods brought in for commercial use or for another person do not qualify as a personal exemption and are subject to full duties.
• Goods you include in your 24-hour exemption or 48-hour exemption have to be with you on your arrival in Canada. Goods you claim in your 7-day exemption may be shipped to your home by mail, courier or other means of transportation, except for tobacco and alcohol.

Alcohol and Tobacco

You can include limited quantities of alcoholic beverages in your personal exemption. These items must accompany you on your arrival. Please note that alcohol and tobacco exemptions are not available unless you have been outside Canada for more than 48 hours .

The provincial or territorial minimum ages for the importation of alcohol are:

• 18 years for Alberta, Manitoba and Quebec; and
• 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.

You are allowed to import only one of the following amounts of alcohol free of duty and taxes:

• 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 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.

You may be able to bring in more than the free allowance of alcohol, as long as the quantities are within the limit set by the province or territory where you will enter Canada. If the value of the goods is more than the free allowance, you will have to pay both customs and provincial/territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before you arrival back in Canada.

You are allowed to bring in all of the following amounts of tobacco into Canada without paying duty:

• 200 cigarettes;
• 50 cigars or cigarillos;
• 200 grams (7 ounces) of manufactured tobacco; and
• 200 tobacco sticks.

If you include cigarettes, tobacco sticks or manufactured tobacco in your personal allowance, a partial exemption may apply. You will have to pay a special duty on these products unless they are marked“CANADA – DUTY PAID ? DROIT ACQUITTÉ.” You will find Canadian-made products sold at a duty-free shop marked this way.

If you bring in more than your personal allowance, you will have to pay regular duties and assessments on the excess amount, which can be very substantial.

While you are outside Canada, you can send gifts free of duty and taxes to friends in Canada under certain conditions. To qualify, each gift must not be worth more than $60 CAD and cannot be a tobacco product, an alcoholic beverage or advertising matter.

If the gift is worth more than $60 CAD, the recipient will have to pay regular duties on the excess amount. It is always a good idea to include a gift card to avoid any misunderstanding. While gifts you send from outside Canada do not count as part of your personal exemption, gifts you bring in your personal baggage do.

Helpful Numbers:

For more information, call Border Information Services (BIS) at one of the following telephone numbers.:

Toll-free in Canada: 1-800-461-9999 Outside Canada: 204-983-3500 or 506-636-5064 (long-distance charges will apply)

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Customs Allowances

Your “duty free customs allowance” is just the beginning, here’s the thing that savvy crossers know - canadian and u.s. residents can shop as much as they like when they cross the border. “duty free” refers to the fact that there are set amounts regarding what can be brought across free of taxes and duties. the portion that is tax and duty free is called a customs allowance..

Pick your Border Crossing for customized information like allowances and wait times.

CANADIAN RESIDENTS Returning to Canada

American residents returning to the u.s., entering the u.s.* for “personal consumption” anytime exemption.

Tobacco 200 Cigarettes 50 Cigars 200 G of fine cut tobacco Alcohol 1.0 L of wine, liquor, beer or ale Gifts 100 $ CAD to be left in the USA Please check with the regulations of the State you are arriving in; they may have more restrictive limits. Watch the video

RETURNING TO CANADA* 24 – 48 Hours

GOODS TAX AND DUTY FREE 200 $ CAD per person Tobacco Subject to duties and taxes Alcohol Subject to duties and taxes Watch the video

RETURNING TO CANADA* Over 48 Hours

Tobacco 200 Cigarettes (1 carton) 50 Cigars or Cigarellos 200 tobacco sticks 200 G of manufactured tobacco Alcohol 1.5 L of wine or 1.14 L of liquor or 355 mL cans/bottles of beer or ale Goods, tax and duty free UP TO 800 $ CAD per person Watch the video

It starts with an “Anytime Personal Exemption”

Canadians can bring 1L of alcohol (1L of spirits, wine and beer) and some tobacco into the U.S. regardless of the duration of the stay in the U.S., so long as the alcohol and tobacco is for personal use.

You can still save, even with tax and duty charges

You may have to pay taxes and duties on purchases over and above the customs allowance. This will be calculated by a On purchases over and above the customs allowance, you may be required to pay some nominal taxes and duties. This will be calculated by a Customs official after you declare.

Here’s how it adds up: if you exceed your duty free allowance and exemptions entering the U.S., the following approximate U.S. duty and tax rates apply:

• US $2 – $3 per bottle of liquor, on average
• US $1.90 per case of beer, on average
• US $10.07 per carton of cigarettes, on average

*US duty rates on purchases exceeding 1 litre of alcohol are assessed according to alcohol content

Products other than alcohol and tobacco may also require a duty payment.

If you are Canadian, when you return to Canada you may be asked to pay the regular taxes and duties on the value of items over your customs allowance. Be aware that many items qualify for reduced or zero duty.

ENTERING THE U.S.* Anytime Exemption

Tobacco Subject to duties and taxes Alcohol 150 mL of alcoholic beverages Goods 200 $ USD per person Watch the video

DURATION OF STAY IN CANADA 24 – 48 HOURS

Tobacco 50 Cigarettes 100 Cigars Alcohol 150 mL of alcoholic beverages Goods 200 $ USD per person Watch the video

DURATION OF STAY IN CANADA Over 48 Hours

Tobacco 200 Cigarettes 100 Cigars Alcohol 1 L of alcoholic beverages or 1 (24 bottles) case of beer Gifts 800 $ USD per person. This is a monthly exemption. Family members can combine their $800 per person monthly import privileges. Watch the video

Americans can return to the U.S. with $200USD worth of goods per person, including 5oz of alcohol on any daily visit to Canada.

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Do Better at the Border.

Today’s duty free allowances are better than ever, but most people don’t know how you can take your savings even further when you shop at the border - even when you buy more than your allowance.

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Customs Duty Information

What is a customs duty.

Customs Duty is a tariff or tax imposed on goods when transported across international borders. The purpose of Customs Duty is to protect each country's economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.

Dutiable refers to articles on which Customs Duty may have to be paid. Each article has a specific duty rate, which is determined by a number of factors, including where you acquired the article, where it was made, and what it is made of. Also, anything you bring back that you did not have when you left the United States must be "declared." For example, you would declare alterations made in a foreign country to a suit you already owned, and any gifts you acquired outside the United States. American Goods Returned (AGR) do not have to be declared, but you must be prepared to prove to U.S. Customs and Border Protection the articles are AGR or pay Customs duty.

The Customs Duty Rate is a percentage. This percentage is determined by the total purchased value of the article(s) paid at a foreign country and not based on factors such as quality, size, or weight. The Harmonized Tariff System (HTS) provides duty rates for virtually every existing item. CBP uses the Harmonized Tariff Schedule of the United States Annotated (HTSUS), which is a reference manual that the provides the applicable tariff rates and statistical categories for all merchandise imported into the U.S.

Duty-Free Shop articles sold in a Customs duty-free shop are free only for the country in which that shop is located. Therefore, if your acquired articles exceed your personal exemption/allowance, the articles you purchased in Customs duty-free shop, whether in the United States or abroad, will be subject to Customs duty upon entering your destination country. Articles purchased in a American Customs duty-free shop are also subject to U.S. Customs duty if you bring them into the United States. For example, if you buy alcoholic beverages in a Customs duty-free shop in New York before entering Canada and then bring them back into the United States, they will be subject to Customs duty and Internal Revenue Service tax (IRT).

Determining Customs Duty

The flat duty rate will apply to articles that are dutiable but that cannot be included in your personal exemption, even if you have not exceeded the exemption. For example, alcoholic beverages. If you return from Europe with $200 worth of purchases, including two liters of liquor, one liter will be duty-free under your returning resident personal allowance/exemption. The other will be dutiable at 3 percent, plus any Internal Revenue Tax (IRT) that is due.

A joint declaration is a Customs declaration that can be made by family members who live in the same household and return to the United States together. These travelers can combine their purchases to take advantage of a combined flat duty rate, no matter which family member owns a given item. The combined value of merchandise subject to a flat duty rate for a family of four traveling together would be $4,000. Purchase totals must be rounded to the nearest dollar amount.

Tobacco Products

Returning resident travelers may import tobacco products only in quantities not exceeding the amounts specified in the personal exemptions for which the traveler qualifies (not more than 200 cigarettes and 100 cigars if arriving from other than a beneficiary country and insular possession). Any quantities of tobacco products not permitted by a personal exemption are subject to detention, seizure, penalties, abandonment, and destruction. Tobacco products are typically purchased in duty-free stores, on sea carriers operating internationally or in foreign stores. These products are usually marked "Tax Exempt. For Use Outside the United States," or "U.S. Tax Exempt For Use Outside the United States."

For example, a returning resident is eligible for the $800 duty-free personal exemption every 31 days, having remained for no less than 48 hours beyond the territorial limits of the United States except U.S. Virgin Islands, in a contiguous country which maintains free zone or free port, has remained beyond the territorial limits of the United States not to exceed 24 hours. This exemption includes not more than 200 cigarettes and 100 cigars:

• If the resident declares 400 previously exported cigarettes and proves American Goods Returning (AGR) , the resident would be permitted or allowed to bring back his AGR exempt from Customs duty.
• If the resident declares 400 cigarettes, of which 200 are proven AGR or previously exported and 200 not AGR or not previously exported, the resident would be permitted to bring back his 200 previously exported cigarettes tax and Internal Revenue Tax (IRT) free under his exemption.
• The tobacco exemption is available to each adult 21 years of age or over.

In December 2014, President Obama announced his intention to re-establish diplomatic relations with Cuba. The President did not lift the embargo against Cuba. Absent a democratic or transitional government in Cuba, lifting the embargo requires a legislative statutory change. Since the announcement, however, the Department of the Treasury’s Office of Foreign Assets Control (OFAC) has amended the Cuba Assets Control Regulations (CACR), effective January 16, 2015, to authorize travel within certain categories to and from Cuba and to allow certain imports from and exports to Cuba.

All travelers, including those from Cuba, must comply with all applicable laws and regulations. This includes the Harmonized Tariff Schedule of the United States (“HTSUS”) (2016) limitations on personal exemptions and rules of duty extended to non-residents and returning U.S. residents.

Persons subject to U.S. jurisdiction are authorized to engage in all transactions, including payments necessary to import certain goods and services produced by independent Cuban entrepreneurs as determined by the State Department and set forth in the State Department’s Section 515.582 list located at FACT SHEET: U.S. Department of State Section 515.582 List . On October 17, 2016, the Office of Foreign Asset Control relaxed restrictions so authorized travelers, arriving direct from Cuba, are now able to bring Cuban merchandise for personal use back to the United States and qualify for the U.S. Resident exemption (HTSUS 9804.00.65, which allows up to $800 total in goods, and adults 21 and older may include 1 liter of alcohol, 200 cigarettes, and 100 cigars). This exemption also applies to travelers, arriving from any country in the world, with declared Cuban merchandise.

Declared amounts in excess of the exemption are subject to a flat 4% rate of duty, and any applicable IRS taxes, pursuant to HTSUS 9816.00.20 and 19 CFR 148.101, which impose a duty rate of 4% of the fair retail value on goods from a Column 2 country.

Regarding goods: The Department of State will, in accordance with the State Department’s Section 515.582, issue a list of prohibited goods. Placement on the list means that any listed good falls within certain Sections and Chapters of the HTSUS which do not qualify for this exception.

Regarding entrepreneurs : The Cuban entity must be a private business, such as a self-employed entrepreneur or other private entity, not owned or controlled by the Government of Cuba. Travelers engaging in these transactions are required to obtain evidence that demonstrates the goods purchased were obtained from a Cuban entrepreneur, as described above, and should be prepared to furnish evidence of such to U.S. Government authorities upon request. Evidence may include a copy of the entrepreneur’s license and/or an invoice and/or purchase order demonstrating the goods were purchased from a specific Cuban entrepreneur. Whether a traveler presents adequate evidence that a good qualifies from importation and that it was bought from a licensed independent Cuban entrepreneur shall be determined on a case-by-case basis by the inspecting CBP officer.

Imports under Section 515.582 (i.e., imports from licensed independent entrepreneurs not on the Department of State’s prohibited list) must comply with all current U.S. Customs and Border Protection (CBP) formal and informal entry requirements, as applicable. This means that, while there is no value cap on the amount of goods that may be imported under this provision, the applicable duties in the HTSUS must be considered.

In particular, HTSUS 9804.00.65 allows for the duty-free importation of personal-use articles from a Column 2 country when the fair retail value of such goods is under $800. Also see 19 C.F.R. 148.33. HTSUS 9816.00.20 establishes a duty rate of 4% of the fair retail value for personal-use articles under $1,000 imported from a Column 2 country. Thus, any articles imported under this section for personal use with a value of under $800 can be imported duty free, and any articles imported for personal use with a value between $800 and $1800, will be subject to a flat 4% duty rate. Any articles valued over $1800, regardless of whether for personal use, will be subject to entry and should be classified, appraised, and assessed duty appropriately under the specific HTSUS Column 2 rates. Also see 19 C.F.R. 148.101 and 148.102. Any commercial importation, i.e., not for personal use, is subject to entry requirements and payment of applicable duties, fees, and taxes.

While these revised regulations may facilitate certain travel and trade with Cuba, all other laws and regulations applicable to international travel and the importation/exportation of goods remain in full effect. This means that all United States agency requirements applicable to a particular importation must be met and fully complied with, such as the regulations of the Food and Drug Administration, the Consumer Product Safety Commission, and the Animal and Plant Health Inspection Service.

Alcoholic Beverages

One American liter (33.8 fl. oz.) of alcoholic beverages may be included in your returning resident personal exemption if:

• You are at least 21 years old.
• It is intended exclusively for your personal use and not for sale.
• It does not violate the laws of the state in which you arrive.

Federal and state regulations allow you to bring back one liter of an alcoholic beverage for personal use duty-free. However, states may allow you to bring back more than one liter, but you will have to pay any applicable Customs duty and IRT.

While federal regulations do not specify a limit on the amount of alcohol you may bring back beyond the personal exemption amount, unusual quantities may raise suspicions that you are importing the alcohol for other purposes, such as for resale. CBP officers enforce the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) laws, rules, and regulations and are authorized to make on-the-spot determinations that an importation is for commercial purposes. If such determination is made, it may require you to obtain a permit and file a formal entry to import the alcohol before the alcohol is released. If you intend to bring back a substantial quantity of alcohol for your personal use, you should contact the U.S. Port of Entry (POE) through which you will be re-entering and make prior arrangements for the importation.

Also, state laws might limit the amount of alcohol you can bring in without a license. If you arrive in a state that has limitations on the amount of alcohol you may bring in without a license, that state's law will be enforced by CBP, even though it may be more restrictive than federal regulations. We recommend that you check with the state government about their limitations on quantities allowed for personal importation and additional state taxes that may apply. Ideally, this information should be obtained before traveling.

In brief, for both alcohol and cigarettes, the quantities eligible for duty-free treatment may be included in your $800 or $1,600 returning resident personal exemption, just as any other purchase should be. But unlike other kinds of merchandise, amounts beyond those discussed here as being duty-free are taxed, even if you have not exceeded, or even met, your personal exemption. For example, your exemption is $800 and you bring back three liters of wine and nothing else, two of those liters will be dutiable and IR taxed. Federal law prohibits business-to-private consumer shipping of alcoholic beverages by mail within the United States.

How to Pay Customs Duty

If you owe Customs duty, you must pay it before the conclusion of your CBP processing. You may pay it in any of the following ways:

• U.S. currency only.
• Personal check in the exact amount, drawn on a U.S. bank, made payable to U.S. Customs and Border Protection. You must present identification, such as a passport or U.S. driver's license. CBP does not accept checks bearing second-party endorsement.
• Government check, money order or traveler's check if the amount does not exceed the duty owed by more than $50.

In some locations/POEs, you may pay duty with either MasterCard or VISA credit cards.

Increased Duty Rates

Items from certain countries.

Under what is known as its "301" authority, the United States may impose a much higher than normal duty rate on products from certain countries. Currently, the United States has imposed a 100 percent rate of duty on certain products of Austria, Belgium, Denmark, Finland, France, The Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden and the Ukraine. If you should bring more of any of these products back with you than fall within your exemption or flat rate of duty, (see below) you will pay as much in duty as you paid for the product or products.

While most of the products listed are not the type of goods that travelers would purchase in sufficient quantities to exceed their exemption, diamonds from the Ukraine are subject to the 100 percent duty and might easily exceed the exemption amount.

For information on countries that may become subject to a higher than normal duty rate, check the Department of Commerce Web site.

Countries With Free or Reduced Customs Duty Rates

The United States gives Customs duty preferences-that is, conditionally free or subject to reduced rates-to certain designated beneficiary developing countries under a trade program called the Generalized System of Preferences (GSP). Some products that would otherwise be dutiable are not when they are wholly the growth, product, or manufacture of a beneficiary GSP country. Visit the Office of United States Trade Representative website for additional GSP information.

• Many products from Caribbean and Andean countries are exempt from duty under the Caribbean Basin Initiative (CBI), Caribbean Basin Trade Partnership Act, Andean Trade Preference Act and the Andean Trade Promotion and Drug Eradication Act.
• Many products from certain sub-Saharan African countries are exempt from duty under the African Growth and Opportunity Act.
• Most products from Israel, Jordan, Chile and Singapore may also enter the United States either free of duty or at a reduced rate under the U.S. free trade agreements with those countries.
• The North American Free Trade Agreement (NAFTA) went into effect in 1994. If you are returning from Canada or Mexico , your goods are eligible for free or reduced duty rates if they were grown, manufactured, or produced in Canada or Mexico, as defined by the Act.

Additional information on these special trade programs can be found on the CBP Web site.

Household Effects & Personal Effects - Customs Duty Guidance

Household effects conditionally included are duty-free. These include such items as furniture, carpets, paintings, tableware, stereos, linens, and similar household furnishings; tools of the trade, professional books, implements, and instruments.

You may import household effects you acquired abroad duty-free if:

• You used them abroad for no less than one year.
• They are not intended for any other person or for sale.

For Customs purposes, clothing, jewelry, photography equipment, portable radios, and vehicles are considered personal effects and cannot be brought in duty-free as household effects. However, duty is usually waived on personal effects more than one year of age. All vehicles are dutiable.

Mailing and Shipping Goods - Customs Duty Guidance

Unaccompanied purchases are goods you bought on a trip that are being mailed or shipped to you in the United States. In other words, you are not carrying the goods with you when you return. If your unaccompanied purchases are from an insular possession (IP) or a Caribbean Basin Initiative (CBI) country and are being imported within 30 days and sent directly from those locations to the United States, you may enter them as follows:

• Up to $1,600 in goods will be duty-free under your personal exemption if the merchandise is from an IP.
• Up to $800 in goods will be duty-free if it is from a CBI or Andean country.
• Any additional amount, up to $1,000, in goods will be dutiable at a flat rate (3%).

To take advantage of the Customs duty-free exemption for unaccompanied tourist purchases (mailing/shipping) from an IP or CBI country:

Step 1. At place and time of purchase, ask your merchant to hold your item until you send him or her a copy of CBP Form 255 (Declaration of Unaccompanied Articles), which must be affixed to the package when it is shipped.

Step 2. (a) On your declaration form (CBP Form 6059B), list everything you acquired on your trip that is accompanying you. You must also complete a separate Declaration of Unaccompanied Articles form (CBP Form 255) for each package or container that will be sent to you after you arrive in the United States. This form may be available where you make your purchase. If not, you may find the form on the CBP website.

Step 3. When you return to the United States, the CBP officer will: (a) collect Customs duty and any tax due on the dutiable goods you have brought with you; (b) verify your list of unaccompanied articles with your sales receipts; (c) validate your CBP Form 255 to determine if your purchases are duty-free under your personal exemption ($1,600 or $800) or if the purchases are subject to a flat rate of duty.

Step 4. Two copies of the three-part CBP Form 255 will be returned to you. Send the yellow copy of the CBP Form 255 to the foreign shopkeeper or vendor holding your purchase, and keep the other copy for your records.

Step 5. When the merchant gets your CBP Form 255, he or she must place it in an envelope and attach the envelope securely to the outside wrapping of the package or container. The merchant must also mark each package "Unaccompanied Purchase." Please remember that each package or container must have its own CBP Form 255 attached , the most important step to follow in order to gain the benefits allowed under this procedure.

Step 6. If your package has been mailed, the U.S. Postal Service will deliver it after it clears Customs. If you owe duty, the Postal Service will collect the duty along with a postal handling fee. If a freight service transports your package, they will notify you of its arrival and you must go to their office holding the shipment and complete the CBP entry procedure. If you owe duty or tax, you will need to pay it at that time in order to secure the release of the goods. You could also hire a customs customhouse broker to do this for you. However, be aware that customhouse brokers are private businesses and are not CBP employees, and they charge fees for their services.

If freight or express packages from your trip landed in the U.S. before you return and you have not made arrangements to pick them up, CBP will authorize their placement into general order bonded warehouse or public storage after 15 days (days for perishable, flammable, explosives). This storage and all other related charges (transportation, demurrage, handling) will be at your risk and expense. If the goods are not claimed within six months, they will be sold at auction.

Per U.S. Postal Service regulations, packages sent by mail and not claimed within 30 days from the date of U.S. arrival will be returned to the sender unless the amount of duty is being protested.

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I Declare: A guide for residents returning to Canada

October 1, 2022 : covid-19 emergency border measures ended.

Refer to COVID-19: Travel, testing and borders for details.

As of February 6, 2022 , the Canadian Food Inspection Agency ( CFIA ) has new limits on regulated goods that travellers may import for personal use. Consult the following for details:

• Automated Import Reference System ( AIRS )
• Bringing food into Canada for personal use or
• Importing aquatic animals for travellers or personal use
• Maximum quantity limits for personal use exemption

Any quantities above the new limits will require that travellers obtain the following in advance of arrival:

• a B3 commercial entry
• a Safe Food for Canadians licence

For commercial shipments : you must obtain a Safe Food for Canadians ( SFC ) licence for food you are importing into Canada for a commercial purpose (for resale). Consult the following for details:

• Commercially importing food to Canada

This is to advise that as of March 15, 2021 , food import transactions of previously registered food commodities meat, fish, dairy, eggs, processed eggs, processed fruits or vegetables, honey, maple and, fresh fruits or vegetables will automatically be rejected by the Canadian food inspection agency ( CFIA ) when transmitted electronically, unless a valid SFC licence is entered in the Integrated Import Declaration (IID) and shipments may be refused entry to Canada .

Businesses must obtain their SFC licence before presenting their shipment at the border. They will not be able to obtain an SFC licence at the border.

Please contact the Canadian Food Inspection Agency ( CFIA ) for more information on import requirements and consult the CFIA's website for further details on commercially importing food to Canada .

The information in this guide provides an overview of the laws, restrictions, entitlements and obligations that apply to Canadian residents returning to Canada following international travel of less than one year.

The information applies to personal goods only. Residents who are importing goods for commercial purposes should refer to the Step-by-step guide to importing commercial goods into Canada .

For more information, call the Border Information Service (BIS).

Know before you go

Identification, travelling with children, protecting yourself from diseases, protecting your valuables.

• Travelling with CAN$10,000 or more 

Save time at the border

Are you eligible, absence of less than 24 hours, absence of more than 24 hours, absence of more than 48 hours, absence of more than 7 days, what conditions apply, do you spend part of the year outside canada, provincial considerations, alcoholic beverages, tobacco products, gifts, prizes and awards, modifying an item outside canada, repairs or alterations to your vehicle, vessel, or aircraft, emergency repairs, returning to canada, making your declaration, you and the border services officer, false declarations and the seizure of goods, if you became ill while travelling, the payment of duty and taxes, duty and taxes estimator, applicable duty rate and taxes, importing a marine pleasure craft, unaccompanied goods, food, plants, animals and related products, health products and prescription drugs, goods contaminated with soil, prohibited consumer products, cultural property, firearms and weapons, explosives, fireworks and ammunition, obscene material, used or second-hand mattresses, other prohibited goods, goods subject to import controls.

You must carry proper identification for yourself, your children and any dependents travelling with you.

Proper identification includes a Canadian passport, a Canadian birth certificate, a citizenship card or a Certificate of Indian Status. The Government of Canada recommends that Canadian citizens and dual citizens travel internationally with a valid Canadian passport . This is the only reliable and universally accepted identification document available to Canadians for the purpose of international travel.

In the case of international air travel, the following documents are proof of Canadian citizenship: a valid Canadian passport, a Canadian temporary passport or a Canadian emergency travel document.

International transportation companies—such as air, rail or bus lines—may require travellers to present a passport and/or a Canadian Permanent Resident Card. You may face delays or may be prevented from boarding if you do not present one of these documents.

In Canada, persons under the age of 18 or 19 are considered minors (or children). The age of a minor is determined by the province or territory of residence. When travelling abroad, minors should carry a Canadian passport . In the air mode, they must carry a Canadian passport. It is also strongly recommended that the following documents be available:

• Consent letter  confirming that the child has permission to travel abroad (for example, when taking a trip alone or with only one parent);
• Supporting additional identification , such as a passport, birth certificate or citizenship card; and
• Other legal documents , such as divorce papers, custody court orders or a death certificate (if one parent is deceased).

Minors travelling alone or with an adult will be assessed on a case-by-case basis by the Canada Border Services Agency (CBSA) at the port of entry.

For more information, consult Travelling with Children .

Before you leave Canada, you should contact a travel health clinic to find out what vaccinations and medications you might need. For more information, consult Travel Health .

You should take advantage of a free identification service for valuables you are bringing with you on your travels. This service is available at all CBSA offices across Canada and helps ensure that you have proof that your goods were in your possession prior to leaving Canada.

To use this service, before leaving Canada, you must present your valuables to a border services officer. You must state that you acquired them in Canada or lawfully imported them at an earlier date. The officer will list your valuables and their serial numbers on a wallet-sized card called a Form BSF407, Identification of Articles for Temporary Exportation. This service is available for items that have serial numbers or other unique markings. For items that do not have such markings, the CBSA can apply a sticker to them so that they can be identified for customs purposes as goods that are legally permitted in Canada.

There is no expiry date on the form; therefore it remains valid as long as the information is current and legible.

When returning to Canada, show your card to the border services officer as proof, if requested.

It is recommended that you travel with as little jewellery as possible. As jewellery often has significant value and can be difficult to identify, it cannot be listed on a Form BSF407 in the same way as other valuables. You should take the following steps before you leave Canada to make it easier for you to re-enter the country with these items:

• Obtain an appraisal report along with a signed and dated photograph of each piece of jewellery from a recognized Canadian gemologist, jeweller or your insurance agent;
• Obtain written certification that the items or jewellery in the photographs are the ones described in the appraisal report;
• Take the jewellery appraisal reports, certification statements and photographs to a CBSA office to be validated prior to travelling outside of Canada;
• If the jewellery was purchased in Canada, retain the sales receipt;
• If you imported the goods previously, make sure you have a copy of your importation receipt (BSF175 Casual Goods Accounting Document) ; and
• Carry the appraisal reports, the certifications and photographs when travelling outside Canada.

Travelling with CAN$10,000 or more

There are no restrictions on the amount of money you can bring into or take out of Canada, nor is it illegal to do so.

However, any time you cross the border, you must declare any currency or monetary instruments you have in your possession that are valued at CAN$10,000 or more. The CAN$10,000 can be any combination of Canadian or foreign currency and monetary instruments, such as stocks, bonds, bank drafts, cheques and traveller's cheques. This requirement applies to you whether you are travelling on business, pleasure or if you are carrying money on behalf of someone else.

When you arrive in Canada with currency or monetary instruments valued at CAN$10,000 or more in your possession, you must report it on Form E311, the CBSA Declaration Card (if one was provided to you), on an Automated Border Clearance kiosk or a Primary Inspection Kiosk , or in the verbal declaration made to a border services officer.

When leaving Canada by air with currency or monetary instruments valued at CAN$10,000 or more in your possession, you must report to the CBSA office within the airport before clearing security. Prior to leaving Canada by land, boat or rail, report to the CBSA office nearest your location.

If you are a NEXUS member and are crossing the border with currency or monetary instruments valued at CAN$10,000 or more, you cannot use NEXUS in the land, air or marine modes of transportation. For more information: NEXUS Terms and Conditions .

Consult Travelling with CAN$10,000 or more .

The CBSA offers voluntary Trusted Traveller programs to streamline border clearance for pre-approved, low-risk Canadian and U.S. citizens and permanent residents. As a member, you can use the following Trusted Traveller programs when entering Canada at major airports, highways and waterways:

The NEXUS program is jointly run by the CBSA and U.S. Customs and Border Protection (CBP) and offers benefits to trusted travellers who are crossing the border into Canada and the U.S.

To become a NEXUS member, you must: complete the online application process; satisfy the admissibility and eligibility criteria; pass risk assessments carried out by both the CBSA and U.S. CBP; and attend an interview at a NEXUS Enrolment Centre. Visit the NEXUS Application web page for more information.

The CANPASS suite of programs

The CANPASS suite of programs offers benefits to trusted travellers (Canadian citizens or permanent residents only) who are crossing the border into Canada. These programs include:

• CANPASS Air
• CANPASS Corporate Aircraft
• CANPASS Private Aircraft
• CANPASS Private Boats

To become a member of one or more CANPASS programs, you must: complete the registration process (with a paper application); satisfy the admissibility and eligibility criteria; and pass risk assessments carried out by the CBSA. When applying to join CANPASS Air, you must also visit an enrolment centre to finalize your enrolment. Visit the CANPASS site for more information.

Personal exemptions

You may qualify for a personal exemption when returning to Canada. This allows you to bring goods up to a certain value into the country without paying regular duty and taxes.

You are eligible for a personal exemption if you are one of the following:

• a Canadian resident returning from a trip outside Canada;
• a former resident of Canada returning to live in this country; or
• a temporary resident of Canada returning from a trip outside Canada.

Children are also entitled to a personal exemption as long as the goods are for the child's use. Parents or guardians can make a declaration to the CBSA on behalf of the child.

What are your personal exemptions?

The length of your absence from Canada determines your eligibility for an exemption and the amount of goods you can bring back, without paying any duty and taxes. (The exception is a special excise duty that may apply to certain tobacco products. Refer to Tobacco Products section .)

• Personal exemptions do not apply to same-day cross-border shoppers.
• You can claim goods worth up to CAN$200.
• Tobacco products and alcoholic beverages are not included in this exemption.
• If the value of the goods you are bringing back exceeds CAN$200, you cannot claim this exemption. Instead, duty and taxes are applicable on the entire amount of the imported goods.
• Goods must be in your possession and reported at time of entry to Canada.
• A minimum absence of 24 hours from Canada is required. For example, if you left at 19:00 on Friday the 15th, you may return no earlier than 19:00 on Saturday the 16th to claim the exemption.
• You can claim goods worth up to CAN$800 .
• You may include alcoholic beverages and tobacco products, within the prescribed limits. Refer to sections Tobacco Products and Alcoholic Beverages.
• If the value of the goods you are bringing back exceeds CAN$800, duties and taxes are applicable only on amount of the imported goods that exceeds CAN$800 .
• A minimum absence of 48 hours from Canada is required. For example, if you left at 19:00 on Friday the 15th, you may return no earlier than 19:00 on Sunday the 17th to claim the exemption.
• You must have tobacco products and alcoholic beverages in your possession when you enter Canada, but other goods may follow you by other means (such as courier or by post). However, all of the goods you are bringing back must be reported to the CBSA when you arrive. See Unaccompanied Goods section.
• A minimum absence of seven days is required. When calculating the number of days you have been absent, exclude the day you left Canada but include the day you returned. For example, we consider you to have been absent seven days if you left Canada on Friday the 7th and return no earlier than Friday the 14th to claim the exemption.
• You cannot combine your personal exemptions with another person's or transfer them to someone else.
• You cannot combine your personal exemptions. For example, if you are absent from Canada for 9 days total, you cannot combine your 48-hour exemption (CAN$800) with your 7-day exemption (CAN$800) for a total exemption of CAN$1,600.
• In general, the goods you include in your personal exemption must be for your personal or household use. Such goods include souvenirs that you purchased, 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 duties and taxes. In all cases, goods you include in your 24-hour exemption (CAN$200) or 48-hour exemption (CAN$800) must be with you upon your arrival in Canada.
• Except for tobacco products and alcoholic beverages, goods you claim in your 7-day exemption (CAN$800) may be shipped to your home by mail, courier or other means of transportation.
• You must always report the value of the goods you are importing in Canadian funds. Foreign currency amounts including any foreign taxes must be converted to Canadian dollars at the applicable exchange rate recognized by the CBSA.

If you spend six months or less in another country for health reasons or pleasure, the CBSA still considers you a resident of Canada and you are entitled to the same exemptions as other Canadian residents. When you import foreign goods or vehicles for your personal use into Canada (even temporarily), you must meet all import requirements and pay all applicable duty and taxes.

Except for restricted items, you can bring any amount of goods back to Canada. If you qualify for a personal exemption, you will be required to pay the duty and taxes as well as any provincial or territorial levies that apply on the amount that exceeds your personal exemption. If you do not qualify for a personal exemption, you will be required to pay the duty and taxes as well as any provincial or territorial levies that apply on the entire amount.

Alcoholic beverages are products that exceed 0.5% alcohol by volume. Certain alcoholic and wine products that do not exceed 0.5% by volume are not considered alcoholic beverages.

If you have been away from Canada for 48 hours or more , you are allowed to import one of the following amounts of alcohol free of duty and taxes:

You must meet the minimum age of the province or territory where you enter Canada. Minimum ages are established by provincial or territorial authorities: 18 years for Alberta, Manitoba and Quebec and 19 years for the remaining provinces and territories.

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.

The quantities of alcoholic beverages you can import must be within the limit set by provincial and territorial liquor control authorities that apply where you will enter Canada. If the amount of alcohol you want to import exceeds your personal exemption, you will be required to pay the duty and taxes as well as any provincial or territorial levies that apply. Contact the appropriate provincial or territorial liquor control authority for more information before you return to Canada.

You can speed up your clearance by having your tobacco products available for inspection when you arrive.

Whether they are stamped or unstamped, if you bring in tobacco products that exceed your personal exemption, you will be required to pay the regular duty and taxes as well as any provincial or territorial levies that apply on the excess amount.

Note: You must be 18 years of age to bring tobacco products into Canada under your personal exemption.

Stamped Tobacco Products – Personal exemption amounts

If you wish to import cigarettes, manufactured tobacco and tobacco sticks duty free as part of your personal exemption, the packages must be stamped " duty paid Canada droit acquitté ". You will find tobacco products sold at duty-free stores marked this way.

If you have been away from Canada for 48 hours or more, you may import all of the following amounts of cigars and stamped tobacco into Canada free of duty and taxes.

Unstamped Tobacco Products – Special duties rate

A special duty rate applies to cigarettes, manufactured tobacco and tobacco sticks that are not stamped " duty paid Canada droit acquitté".

For example, if you claim a carton of 200 cigarettes as part of your personal exemption and it is not stamped " duty paid Canada droit acquitté", you will be assessed at a special duty rate.

Unstamped Tobacco Products – Import limits

In addition to your personal exemption amounts, there are limits on the quantity of tobacco products that may be imported if it is not packaged and not stamped " duty paid Canada droit acquitté ". The limit is currently five units of tobacco products. One  unit of tobacco products consists of one of the following:

Sending gifts to Canada

While out of the country, you can send gifts to friends in Canada and not pay duty and taxes under the following conditions: each gift must not be worth more than CAN$60 and the gifts cannot be tobacco products, alcoholic beverages or advertising matter.

The recipient must pay the duty and taxes as well as any provincial or territorial levies that apply for each gift having a value in excess of CAN$60. You should include a card indicating that the item is a gift to avoid any misunderstanding.

Returning with gifts

While gifts you send while outside Canada do not count as part of your personal exemption, those accompanying you when you return to Canada, whether gifts for others or gifts you received, are subject to personal exemption limits.

Prizes and awards

In most cases, you must pay regular duty and taxes on these items if you receive them while outside Canada. Prizes can be claimed as part of your personal exemption. You must pay the duty and taxes as well as any provincial or territorial assessments that apply in excess of your personal exemption.

If you take an item outside Canada and change it in any way to enhance its condition or value, it may be subject to duty and taxes when you bring it back into the country. You must declare the value of any work, including repairs, and you may have to declare the full value of the new item.

Even if the good originated in Canada the CBSA is unable to treat the enhanced item as a good returning to Canada. There are different requirements for work done on items, including repairs, outside of Canada. There may be relief if this work is carried out in Canada's free trade partner countries. If you are considering having any work done to your goods outside of Canada, you should contact the CBSA beforehand.

Example: You take an old diamond ring with you on a trip outside Canada. While on your trip, you decide to have the diamond taken out of the old setting and placed in a new setting. When you return to Canada, the CBSA does not consider the ring to be "returned" jewelry and the ring must be declared accordingly. Depending on where you had the work done, you may be required to pay duty and taxes on the full value of the ring or on only the cost to have the work done.

If you plan to have repairs, alterations or additions made to your vehicle, vessel or aircraft outside of Canada, you must declare the work when you arrive at the border. In such cases, you should check with the CBSA for information before you leave.

You may have to pay duty and/or taxes on the work done. In some cases, where the work is carried out in certain countries outside North America, you may have to pay duty and/or tax on the entire value of the vehicle, vessel or aircraft when you bring it back.

Refer to the following CBSA documents for more information:

• D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama
• D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway

If you are outside Canada and you have emergency repairs made to your vehicle, vessel or aircraft, the repairs are duty and tax exempt. To be eligible for this special provision, be sure to declare the value of all repairs and replacement parts when you return to Canada with the vehicle and provide any supporting documentation, such as police or insurance reports.

If there is any doubt that the repairs were required as a result of an emergency, you will be required to pay the duty and taxes that apply for a non-emergency repair or alteration. If you are later able to provide proof supporting the emergency repairs and eligibility for duty and tax relief, you may appeal the initial decision.

For more information, refer to D8-2-4, Canadian Goods Abroad Program – Emergency Repairs .

Transport Canada has requirements for vehicles that are extensively modified. For more information, contact Transport Canada's Registrar of Imported Vehicles . (1-888-842-8240)

You must declare all goods you acquired while outside Canada, including purchases, gifts, prizes and awards that you have with you or are being shipped to you. You must declare goods purchased at a Canadian or foreign duty-free shop, and any repairs or alterations you made to your vehicle, vessel or aircraft while you were out of the country.

If you are unsure whether to declare an item, or whether an item may be inadmissible, always declare it to the border services officer. Officers will assist you in making your declaration and will work out your personal exemption and any duty and taxes you owe in the way that benefits you most.

If you return to Canada by commercial aircraft, you will receive a Form E311, CBSA Declaration Card to complete before you land. These cards are also used at some locations for travellers arriving by train, boat or bus. If you have any questions about the card or related Canadian regulations, ask the border services officer when you arrive. If a declaration cannot be completed at primary inspection, you will be directed to secondary inspection for assistance.

Border services officers will assist any individual who is unable to complete the card because of a disability.

If you arrive in Canada in a private vehicle, such as an automobile, an aircraft, a boat or a bus, you will usually make an oral declaration.

If you are declaring goods that you have claimed under your CAN$800 (7-day) personal exemption that are not in your possession but will follow you, ask the border services officer for Form BSF192, Personal Exemption CBSA Declaration when you arrive in Canada. You must retain your copy of this completed form until you have received and accounted for all of the goods. Refer to Unaccompanied goods .

Upon arrival in Canada, you may be asked to undergo a more detailed process. This is a normal part of the border process which anyone entering or re-entering Canada may experience. You may be asked to complete other forms, or the border services officer may need to examine the goods you are bringing into Canada and ask questions about them. Border services officers are legally entitled to examine your luggage. You are responsible for opening, unpacking and repacking your luggage.

By making your goods easily accessible for inspection, and having your receipts handy, you will be helping the CBSA complete its inspection more quickly. It is a good idea to keep all your receipts for accommodations and purchases, and for any repairs done to, or parts bought for, your vehicle. The border services officer may ask to examine them as evidence of the length of your stay and of the value of the goods or repairs.

If you have any concerns about your experience at the border, ask to speak with the superintendent on duty. A consultation can often resolve the issue. If you are still not satisfied, our officers can tell you how to make a formal complaint.

Some infractions at the border are criminal offences. Border services officers have the authority to arrest individuals for these offences, including those under the Criminal Code such as impaired driving, outstanding arrest warrants, stolen property and abduction or kidnapping. Individuals who are arrested may be compelled to attend court in Canada. Anyone placed under arrest is protected by, and will be treated in accordance with, the Canadian Charter of Rights and Freedoms.

For more information, refer to Secondary Services and Inspections .

If you do not declare goods, or if you falsely declare them, the CBSA can seize the goods. You may permanently lose the goods or you may have to pay a penalty to get them back. Depending on the type of goods and the circumstances involved, the CBSA may impose a penalty that ranges from 25% to 70% of the value of the seized goods.

Items such as tobacco products and alcoholic beverages are seized permanently when they are not properly declared.

Border services officers may seize all vehicles used to unlawfully import goods. If this happens, you will be required to pay a penalty before the vehicle is returned to you.

The CBSA keeps a record of infractions. If you have an infraction record, you may undergo a more detailed examination on future trips. You may also become ineligible for the NEXUS and CANPASS programs.

If your goods were seized and you disagree with the action taken, you can an appeal the decision by contacting the CBSA within 90 days of the date of the seizure. More information about the appeal process can be found on your seizure receipt form or at Appeals/Reviews .

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).

Paying duty and taxes

The CBSA collects duty and taxes on imported goods on behalf of the Government of Canada. 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. You can pay by cash, travellers cheque, Visa, American Express or MasterCard. The CBSA also accepts debit cards at most offices. If an amount is no more than CAN$2,500, you can pay by personal cheque as long as you meet certain conditions, including that you have not had more than one cheque returned from the Government of Canada due to non-sufficient funds (NSF) over a one year period. Consult "methods of payment" in Memorandum D17-1-5, Registration, Accounting and Payment for Commercial Goods .

A border services officer will give you a receipt showing the calculations and amount you paid.

Beneficial duty rate

After each trip outside Canada of 48 hours or longer, in addition to being eligible for a personal exemption of CAN$800 (48-hour) or CAN$800 (7-day), you are entitled to a beneficial duty rate of 7% for additional goods valued up to CAN$300 over your exemption amount. 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 . You must still pay any goods and services tax (GST) or harmonized sales tax (HST) that applies. In some provinces , the CBSA also collects the provincial sales tax (PST).

Regular duty rate

If you do not qualify for a personal exemption, or if you exceed your exemption limit and beneficial duty rate amounts, you will have to pay the GST/HST, as well as any duty or other tax or assessment that applies on the excess amount. 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.

Under the North American Free Trade Agreement (NAFTA), no duty is payable on goods imported for personal use if the good is marked as made in Canada, the United States of America ( USA ) or Mexico, or if there is no marking or labelling indicating that it was made somewhere other than in Canada, the USA , or Mexico.

Canada's other free trade agreements contain a similar provision. Refer to D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements .

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.

Provincial sales tax

The CBSA has agreements with some provinces and territories which allow the CBSA to collect provincial/territorial taxes, levies and fees on goods with a value that exceeds your personal exemption amount. 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.

Harmonized sales tax

The Government of Canada has agreements with New Brunswick, Nova Scotia, Newfoundland and Labrador, Prince Edward Island and Ontario to collect the HST. 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.

Value for duty and foreign sales tax

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 crafts 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. As of September 1, 2022 , a luxury tax applies to subject vessels that have a taxable amount over $250,000. For more information, refer to Luxury tax - Canada.ca .

If importing used marine pleasure crafts, 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.

Upon arrival, you must tell a border services officer that you have shipped goods to follow and request Form BSF192, Personal Exemption CBSA Declaration . Be sure to retain your copy of Form BSF192 until you have received and accounted for all your goods.

Accepting or refusing courier deliveries

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:

• You can accept delivery by paying the amount owing and then file a claim with the CBSA for a refund of the duties and taxes. For information on the casual goods refund process, refer to D6-2-6, Refund of Duties and Taxes on Non-commercial Importations ; or
• You can refuse to accept the delivery and avoid paying the duty, taxes and the processing fee. If you do this, you must advise the courier company at time of delivery that you will personally clear your goods with the CBSA. Otherwise, the goods will be returned to the country of export. Once you have personally cleared the goods with the CBSA, using Form Form BSF192, Personal Exemption CBSA Declaration you will be required to present the CBSA clearance documents to the courier in order for your goods to be delivered.

For more general information on importing goods by courier, refer to Importing goods for personal use .

Accepting or refusing postal deliveries

When Canada Post delivers the goods, you have three options:

• You can refuse the mail item and request a reassessment (a review of the amount charged before you pay);
• You can pay the duty and/or taxes and request an adjustment (a review of the amount charged after you pay); or
• If you want to return goods to sender before you pay the duty and/or taxes, advise Canada Post upon delivery.

For more information, please refer to Import by Mail .

Exchanging goods

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.

Restricted and prohibited goods

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. Refer to the Canadian Food Inspection Agency's (CFIA) Travellers: what you can bring into Canada .

Complete and current import requirements for CFIA-regulated products can be found by consulting CFIA's Automated Import Reference System (AIRS) . 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.

Certain species of plants and animals that are endangered or threatened due to commercial exploitation are protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) . Their trade is carefully controlled. CITES import requirements do not appear in AIRS. If you have questions about importing a CITES species, visit International trade in protected animals and plants .

Some aquatic invasive species (AIS), such as zebra and quagga mussels and live Asian carp, are prohibited entry to Canada. Refer to Fisheries and Oceans Canada's Aquatic Invasive Species website .

Global Affairs Canada (GAC) has set additional limits on the quantity and/or dollar value of certain food products you can bring into Canada duty-free or that you can include in your personal exemption. Unless you have an import permit from GAC for quantities over and above the established limits, you will have to pay duty ranging from 150% – 300% of the value of the goods. Refer to Tariff Rate Quotas: Agricultural Products for more information.

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.

Canada has restrictions on the quantities and types of health products that can be brought in.

More information

• Bringing health products into Canada for personal use ( GUI-0116 )
• Importing and exporting health products for commercial use ( GUI-0117 )

Soil is a major carrier of invasive species as well as plant and animal diseases.

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.

You must declare all weapons and firearms at the CBSA port of entry when you enter Canada. 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. Refer to D9-1-1, Policy on the Classification of Obscene Material and D9-1-15, Policy on the Classification of Hate Propaganda, Sedition and Treason .

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. Refer to D9-1-7, Used or Second-Hand Mattresses and Materials Therefrom .

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.

For more information about these products, consult Global Affairs Canada's Export and Import Controls .

Vehicle imports fall under several federal departments, including the CBSA, Transport Canada (TC), and the Canadian Food Inspection Agency. Requirements from all of these departments apply.

What constitutes a vehicle

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." Trailers such as recreational, boat, camping, horse and stock trailers are considered vehicles as are wood chippers, generators or any other equipment mounted on rims and tires.

Transport Canada requirements

For importing purposes, Transport Canada considers U.S.-leased and financed vehicles as "purchased" and these vehicles must meet TC's import and admissibility requirements.

Import restrictions also apply to most used or second-hand vehicles that are not manufactured in the current year and are imported from a country other than the United States. For further information, refer to Memorandum D9-1-11, Importation of Used or Second-hand Motor Vehicles .

Before importing any vehicle, you should contact the Registrar of Imported Vehicles (RIV). Created by TC, the RIV administers a national program to ensure that imported vehicles are brought into compliance with Canada's safety standards.

Once a vehicle is released at the border, you must abide by the terms of your TC declaration which may include fulfilling additional requirements established under applicable legislative provisions.

For more information on TC's requirements on the importation of vehicles, including a complete list of vehicle classes, refer to D19-12-1, Importation of Vehicles or contact Transport Canada's Motor Vehicle Safety Directorate .

Provincial/territorial requirements

You should also contact the provincial or territorial licensing authority to determine what provincial requirements may apply for importing and licencing a vehicle in that province or territory. Border services officers will verify compliance to provincial and territorial requirements and legislation prior to releasing a vehicle at the border.

Luxury tax on vehicles

As of September 1, 2022 , a luxury tax applies to subject vehicles that have a taxable amount over $100,000. For more information, refer to Luxury tax - Canada.ca

Has your vehicle come in contact with soil or manure?

Regardless of place of origin, imported used vehicles, farm equipment and related earth-moving vehicles and equipment must be free from soil, sand, earth, plant residue, manure and related debris. Many exotic plant pest organisms capable of causing economic loss to Canadian agricultural production can be transported in soil and related matter. Refer to D19-1-1, Food, Plants, Animals and Related Products .

Purchased, rented, borrowed or leased vehicles: restrictions on temporary importation

If you buy, lease, rent or borrow a vehicle while outside Canada, CBSA and Transport Canada legislation will allow you to bring it into Canada for your personal use on a temporary basis only under certain specific terms and conditions. For additional information, refer to D2-4-1, Temporary Importation of Conveyances by Residents of Canada and D19-12-1, Importation of Vehicles .

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Rates & Allowances

Virtually all employees are directly affected at one time or another by National Joint Council rates and allowances.  Anyone who travels on government business or who has relocated to take a new job knows the importance of various entitlements established under NJC directives. For some employees, NJC rates and allowances represent a very substantial component of overall compensation.  For employees who serve outside Canada or at isolated posts within Canada, these benefits address unique attributes of the communities where they work or provide reimbursement for high costs and special expenses.

The Guide to National Joint Council Rates and Allowances  provides employees and managers with a brief description of each rate or allowance, how it is determined or calculated, as well as the process used to review and modify the rate or allowance from time to time.

• Guide to NJC Rates and Allowances

Commuting Assistance Directive

• Appendix A, Lower Kilometric Rates

Foreign Service Directives

• FSD Rates & Allowances
• Kilometric Rates
• Schedules to FSDs and Meal Rates

Isolated Posts and Government Housing Directive

• Vacation Travel Assistance
• Lower Kilometric Rates

Travel Directive

• Appendix B, Kilometric Rates
• Appendix C, Meal Allowances, Canada and USA
• Appendix D, Meal Allowances, International
• Report on the Travel Directive, Appendix D - 2015-6
• Guide to Exchange Rate Calculator
• Methodology for Converting Foreign Travel Expenses
• 2024 Annual Report
• February 2024
• August 2023
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Meal and vehicle rates used to calculate travel expenses for 2023

The rates for 2024  will be available on our website in 2025 . If you are an employer, go to Automobile and motor vehicle allowances .

Meal and vehicle rates for previous years are also available.

The following applies to the 2023 tax year.

To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.

Detailed method – This method allows you to claim the actual amount that you spent. Keep your receipts in case the CRA asks to see them at a later date.

Simplified method – This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Meal expenses

If you choose the  detailed method  to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.

If you choose the  simplified method , claim in Canadian or US funds a flat rate of $23 per meal , to a maximum of $69 per day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.

Vehicle expenses

If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year; or during the 12-month period you choose for medical expenses.

Vehicle expenses include:

• operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs
• ownership expenses such as depreciation, provincial tax, and finance charges

Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical expenses, or for northern residents deductions.

For example, if you drove 10,000 km during the year, and half of that was related to your move, you can claim half of the total vehicle expenses on your tax return.

Although you do not need to keep detailed receipts for actual expenses if you choose to use the simplified method , the CRA may still ask you to provide some documentation to support your claim. Keep track of the number of kilometres driven during the tax year for your trips relating to moving expenses and northern residents deductions, or the 12-month period you choose for medical expenses. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.

Table of 2023 kilometre rates for the province or territory

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