Duty Free Allowances

CANADIAN RESIDENTS RE-ENTERING CANADA (Per person allowance):

After 24 hours absence:

Goods valued at $50 (CDN). No alcohol or tobacco. If over $50 (CDN), pay duty on entire purchase. Less than 24 hours absence, no duty free allowance.

After 48 hours absence:

Goods valued at $200 (CDN).

Alcohol: (1.14L) liquor, (1.5L) wine, or 24 cans of beer (12 oz.) Tobacco: 200 cigarettes + 50 cigars + 200 gms. tobacco +200 tobacco sticks.

After 7 night absence:

Goods valued at $750 (CDN)

Including liquor and tobacco limits above.

CANADIANS ENTERING U.S.A. (Per person allowance):

Alcohol: 1 liter liquor/beer/wine (must be 21 years old).

Tobacco: 1 carton cigarettes, 2kg. tobacco, 50 cigars (non-Cuban).

AMERICANS ENTERING CANADA (Per person allowance):

Alcohol: 40 oz. Liquor or wine, or 24 containers beer (12 oz.).

Tobacco: 200 cigarettes + 50 cigars + 200 gms. tobacco+ 200 tobacco sticks.

Gifts: No duty up to $60 (CND).

AMERICANS RE-ENTERING U.S.A. (Per person allowance):

Less than 48 hours: Goods valued up to $200 (U.S.).

Alcohol 5.1 oz (150ml)

Tobacco: 50 cigarettes + 10 cigars (non-Cuban)

More than 48 hours: Goods valued up to $400 (U.S.), once every 30 days.

Alcohol: 1 liter (33.80z). liquor/wine/beer.

Tobacco: 1 carton cigarettes + 100 cigars (non-Cuban) + 4.4 lbs. tobacco.

NOTE: If you are over any of these duty free allowances, simply report what you have and pay the required duty.

NAFTA: Under NAFTA, many Canadian made items may be exported into the U.S. duty free, and vice versa. Check ahead of time to determine if purchases may qualify and have appropriate documentation.

GST Rebate Form

Americans returning to the U.S. may qualify for a REFUND OF GST TAXES paid on purchases in Canada including accommodations and meals. Click here to view or download the GST rebate form or stop at the Duty Free Store in Lacolle with your receipts before entering the U.S. Refunds are issued there on the spot for qualified purchases.