• Before you leave
• Identification
• Protecting your valuables
• Jewellery
• Repairs or modifications to your vehicle
• Restrictions
• Restrictions and duty on food products
• Personal exemptions
• What are your personal exemptions?
• Who is eligible for these exemptions?
• Do you spend part of the year outside Canada?
• What conditions apply to your personal exemptions?
• Tobacco and alcohol
• Prizes and awards
• Paying duties
• Special duty rate
• Regular duty rate
  
• Your rights
• Making your declaration
• Customs services
• False declarations and the seizure of goods
  
  Need more information?

Make sure you carry proper identification for yourself and any children travelling with you, including any documents the country you intend to visit requires, such as passports, birth certificates, and visas. Proper identification includes birth certificates, baptismal certificates, passports, citizenship cards, records of landing, and certificates of Indian status. These will help prove your citizenship and residency when you return to Canada.

Parents who share custody of their children should carry copies of the legal custody documents. When travelling with a group of vehicles, parents or guardians should arrive at the border in the same vehicle as the children.

Adults who are not parents or guardians should have the children's identification as well as written permission from the parents or guardians to supervise the children. The permission letter should include addresses and telephone numbers where the parents or guardians can be reached.

Our customs officers watch for missing children and may ask detailed questions about the children who are travelling with you.

Before travelling abroad with valuable items, you can take advantage of a free identification procedure at any of our customs offices. This service is available for items that have serial numbers or other unique markings. For items that do not have such markings, we can apply a sticker to give them a serial number.

When you show your valuables to the customs officer and state that you got them in Canada or lawfully imported them, the officer will list your valuables and their serial numbers on a wallet-sized card. If you are questioned about your goods when you return to Canada, simply show your card to the customs officer. This will help identify the valuables that were in your possession before leaving the country.

Because jewellery often has significant value and can be difficult to identify, we cannot list it on this card. We suggest that you travel with as little jewellery as possible. Taking the following steps before you leave Canada will make it easier for you to re-enter the country with jewellery.

Get an appraisal report from a gemologist, jeweller, or insurance agent, as well as a signed and dated photograph.
Get written certification that the items or jewellery in the photograph are the ones described in the appraisal report.
Carry the appraisal report, the certified photograph, and a copy of the bill of sale when travelling abroad. If you imported the goods previously, make sure you have a copy of your customs receipt.
Modifying an item outside Canada
Under customs law, if you take any item outside Canada and change it in any way or make it more valuable, we do not consider it to be the same item when you bring it back into the country. You have to declare the full value of the new item.

Example

You take an old diamond ring with you on a trip outside Canada. While abroad, you replace the diamond. When you return to Canada, we consider the whole ring to be new.

Even if part of the ring is made from Canadian material, we have to treat the ring like any other piece of jewellery you got outside the country. This rule applies unless you have previous authorization from us to have those repairs or alterations made abroad.

If you intend to have repairs or modifications made to your vehicle outside Canada, check with us before you leave. Under customs law, we can no longer consider your vehicle, vessel, or aircraft to be Canadian if you increase its value, improve its condition, or modify it while abroad. As a result, you may have to pay duties on its entire value when you bring it back.

Repairs or alterations to vehicles, aircraft, or vessels carried out in the United States, Mexico, Chile, or Israel will be free of customs duty when the vehicles are exported to these countries for the declared purpose of repair or alteration. Goods and services tax (GST) or harmonized sales tax (HST) will apply to the value of the repair or alteration.

You can have incidental minor repairs made or parts replaced while you are travelling abroad to maintain your vehicle in an operating condition. Although these minor modifications do not make the whole vehicle subject to assessment, you may still have to pay duty on the repairs and parts.

If you had to make repairs or get replacement parts to ensure the safe return of your vehicle to Canada, we may be able to apply a special provision that waives any duty payable. Be sure to declare the value of all repairs and replacement parts when you return from abroad.

Transport Canada also has requirements for vehicles that are extensively modified. For more information, contact them at: 1-800-333-0371.

The following are some of the goods that are restricted in Canada. Make sure you have the information you need about these items before you try to bring them into the country.

Meat, eggs, and dairy products
Canada has complex requirements, restrictions, and limits that apply to importing meat, eggs, dairy products, fresh fruit and vegetables, and other food from around the world. You can avoid problems by not bringing such goods into Canada.

You can import some meat and dairy products from the United States. There are limits on the quantity or dollar value of certain food products you can bring into Canada free of duty, or that you can include in your personal exemption. If you bring in quantities of these products over and above the limits, you will have to pay a high rate of duty (from 150% to 300%). You may also need an agricultural inspection certificate.

The following are some examples of the limits that apply to each person:

two dozen eggs;
$20 worth of dairy products (for example, cheese and butter);
three kilograms of margarine; and
20 kilograms of meat and meat products, including turkey and chicken. Within the 20-kilogram limit, more restrictions apply as follows:
- a maximum of one whole turkey or 10 kilograms of turkey products; and

- a maximum of 10 kilograms of chicken.

Note
All meat and meat products have to be identified as products of the United States.

Animals, plants, and their products

To protect plants and animals from pests and disease, the Canadian Food Inspection Agency (CFIA) has controls, restrictions, and prohibitions on the entry of plants, animals, and their products, including food. To import some of these goods you will need certificates or permits. Many goods do not need mandatory inspection by the CFIA, but if the goods you are importing need to be inspected, you may have to pay a fee. In some cases, customs officers collect fees for the CFIA.

If you plan to import agricultural, forestry, or food items, contact one of the following CFIA Import Service Centres (ISCs) for information before you leave. ISC staff handle all enquiries about import requirements for all commodities regulated and inspected by the CFIA. There are three ISCs:

Eastern ISC (Montréal)

Hours: 7:00 a.m. to 11:00 p.m. (Eastern time)
Telephone: 1-877-493-0468 (toll free from Canada and the United States); or
(514) 493-0468 (from all other locations)
Fax: (514) 493-4103

Central ISC (Toronto)

Hours: 7:00 a.m. to 12:00 p.m. (Eastern time)
Telephone: 1-800-835-4486 (toll free from Canada and the United States); or
(905) 612-6285 (from all other locations)
Fax: (905) 612-6280

Western ISC (Vancouver)

Hours: 7:00 a.m. to 12:00 p.m. (Pacific time)
Telephone: 1-888-732-6222 (toll free from Canada and the United States); or
(604) 666-7042 (from all other locations)
Fax: (604) 541-3373

You can also get information from the CFIA Web site at www.inspection.gc.ca.

Endangered species
Canada has signed an international agreement that protects species of animals and plants that are or may be threatened with extinction by regulating their international trade. These restrictions extend to their parts and to products made from the fur, skin, feathers, bone, or other parts of these species.

You should find out in advance what goods you can bring back to Canada by contacting:

CITES Administrator
Canadian Wildlife Service
Environment Canada
Ottawa ON K1A 0H3

Telephone: (819) 997-1840
Internet:www.cites.ec.gc.ca

Cultural property
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. Before you import such items, you should contact:

Movable Cultural Property
Canadian Heritage
3rd floor
15 Eddy Street
Hull QC K1A 0M5

Telephone: (819) 997-7761
Fax: (819) 997-7757
Internet: www.pch.gc.ca/arts/heritage/mcp_e.htm

When you return to Canada, you may qualify for a personal exemption. Personal exemptions allow you to bring goods of a certain value into the country without paying the regular duties. However, a minimum duty may apply to some tobacco products.

The term duties can include excise taxes, and goods and services tax/harmonized sales tax (GST/HST). It does not include provincial or territorial sales tax. However, we have working agreements with some provinces and territories that allow us to collect provincial and territorial tax, levies, and fees on goods that are more than your personal exemption.

If you reside in one of the provinces that has a working agreement and you return to Canada through your province, you will be subject to the provincial assessment on goods over your personal exemption. If you bring in more than the free allowance of alcohol, you will have to pay the provincial assessment for the province where you enter Canada, even if it is not your province of residence.

The federal government has agreements with New Brunswick, Nova Scotia, and Newfoundland to collect HST at a rate of 15%. If you live in a participating province, and the value of the non-commercial goods you import is more than your personal exemption, you have to pay HST instead of GST regardless of where you enter Canada.

Except for restricted items, you can bring back any amount of goods, as long as you are willing to pay the duties and any provincial or territorial assessments that apply. This rule applies even if you do not qualify for a personal exemption.

To find out if the goods you are bringing back are worth more than your personal exemption, convert foreign-currency values and any foreign sales taxes you paid to Canadian dollars at the appropriate rate of exchange.

After each absence of 24 hours or more
You can claim up to CAN$50 worth of goods without paying any duties. This is your personal exemption. You must have the goods with you when you arrive and you cannot include tobacco products or alcohol beverages in this exemption.

If the goods you bring in are worth more than CAN$50 in total, you cannot claim this exemption. Instead, you have to pay full duties on all goods you bring in.

After each absence of 48 hours or more
You can claim up to CAN$200 worth of goods without paying any duties. You must have the goods with you when you arrive. Although you can include some alcoholic beverages and tobacco products, only a partial exemption will apply to cigarettes, tobacco sticks, or loose tobacco. You may have to pay a minimum duty on these products. You can find more details on the next page under "Tobacco and alcohol."

After each absence of seven days or more
You can claim up to CAN$750 worth of goods without paying any duties. With the exception of alcoholic beverages and tobacco products, you do not need to have the goods with you when you arrive. Although you can include some alcoholic beverages and tobacco products, only a partial exemption will apply to cigarettes, tobacco sticks, and loose tobacco. You may have to pay a minimum duty on these products.

To calculate the number of days you have been absent, do not include the date you leave Canada but include the date you return. It is dates that matter, not times. For example, we consider you to have been absent seven days if you left Friday the 7th and returned Friday the 14th.

You are eligible for a personal exemption if you are a:

Canadian resident returning from a trip abroad;
former resident of Canada returning to live in this country; or
temporary resident of Canada returning from a trip abroad.
Even young children and infants are entitled to a personal exemption. As a parent or guardian, you can make a customs declaration for a child, as long as the goods you are declaring are for the child's use.

You cannot combine your personal exemptions with another person's or transfer them to someone else.

In addition, you cannot combine your 48-hour (CAN$200) with your 7-day (CAN$750) exemption for a total exemption of CAN$950.

In general, the goods you include in your personal exemption have to be for your personal or household use, souvenirs of your trip, or gifts. Goods you bring in for commercial use, or for another person, do not qualify for the exemption and are subject to full duties. In all cases, goods you include in your CAN$50 or CAN$200 exemption have to be with you.

Except for alcohol and tobacco, goods you claim in your CAN$750 exemption may precede or follow you by mail or other means.

You can include alcoholic beverages and tobacco products in your 48-hour (CAN$200) or your 7-day (CAN$750) exemption, but not in your 24-hour (CAN$50) exemption. All tobacco products and alcoholic beverages have to accompany you in your hand or checked luggage.

The following conditions apply:

Tobacco products
If you meet the age requirements set by the province or territory where you enter Canada, you can include up to:

- 200 cigarettes;

- 50 cigars or cigarillos;

- 200 tobacco sticks; and

- 200 grams of manufactured tobacco.

However, as of October 1, 2001, if you include cigarettes, tobacco sticks, or loose tobacco in your personal exemption allowance, only a partial exemption will apply. You will have to pay a minimum 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. You can speed up your clearance by having your tobacco products available for inspection when you arrive.

If you bring in more than your exemption allowance, you will have to pay regular assessments on the excess amount. These regular assessments can include duties, taxes, and provincial or territorial fees. The customs officers will give an allowance for products that are marked when they calculate the amounts owing.

Alcoholic beverages
If you meet the age requirements set by the province or territory where you enter Canada, you can include one of the following:

- 1.5 litres of wine;

- 1.14 litres (40 oz.) of liquor; or

- 24 × 355 ml cans/bottles (8.5 litres) of beer or ale.

You can bring in more than the free allowance of alcohol except in Nunavut and the Northwest Territories. However, the quantities have to be within the limit the province or territory sets and, in most cases, you have to bring the quantities with you.

If you bring in more than the free allowance, you will have to pay both customs and provincial or territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before you leave Canada.

Notes

We classify coolers according to the type of alcohol they contain. For example, we consider beer coolers to be beer and wine coolers to be wine, and apply the quantity limits accordingly.

We do not classify beer or wine that contains 0.5% alcohol by volume or less as an alcoholic beverage. As a result, no quantity limit applies.

Gifts
While you are abroad, you can send gifts free of duties to friends in Canada under certain conditions. To qualify, each gift has to be worth CAN$60 or less and cannot be an alcoholic beverage, a tobacco product, or advertising matter. If the gift is worth more than CAN$60, 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 abroad do not count as part of your personal exemption, gifts you bring back do.

If you are returning to Canada by commercial aircraft, you will receive a customs declaration card to complete before you arrive.

These cards are also used at some locations for travellers arriving by rail, vessel, or bus. If you have any questions about the card or Canadian regulations, please ask the customs officer when you arrive.

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

If you are declaring goods claimed as part of your CAN$750 exemption that preceded or will follow your arrival in Canada, ask the customs officer for Form E24, Personal Exemption Customs Declaration. You will need your copy of the form to claim these goods. Otherwise, you may have to pay the regular duties on them.

We have areas at most major airports where you can pay any duties or taxes you owe while waiting for your baggage to arrive. If you want to claim more than your exemption limit, or if you have something to declare, follow the red signs to the declaration area. If you are within your exemption limit and have nothing to declare, follow the green signs to an exit.

In co-operation with Citizenship and Immigration Canada, we have introduced the CANPASS program to streamline customs and immigration clearance for low-risk travellers. CANPASS participants arriving by either private aircraft or private boat report by telephone before leaving the United States. Any duties or taxes they owe are billed to their credit cards. We have also introduced the CANPASS - Highway program at selected land borders across Canada. Participants using the CANPASS lane declare their goods on a special declaration card. Any duties or taxes they owe are billed to their credit cards.

If you do not declare goods, or if you falsely declare them, we can seize the goods. This means that you may lose the goods permanently, or that you may have to pay to get them back.

Depending on the type of goods and the circumstances involved, we may impose a penalty that ranges from 25% to 80% of the goods' value.

The law also allows us to seize vehicles you use to unlawfully import goods. When this happens, we impose a penalty you have to pay before we return the vehicle. We usually seize commodities such as alcohol and tobacco products outright when they are not properly declared, and you cannot get them back.

We keep a record of infractions in our computer system that can influence the customs inspection process. If you have an infraction record, you may have to undergo a more detailed customs examination on future trips.

If you have had your goods seized and disagree with the action taken, you can appeal. To do this, you should write a letter to us within 30 days of the date of the seizure, to tell us you want to appeal. You can send the letter to any of our customs offices. You can find more information about the appeal process on the front of your seizure receipt form.

To find out the duty rate of an article, or to learn more about your rights and responsibilities under customs law, contact our Automated Customs Information Service (ACIS).

ACIS is a computerized 24-hour telephone service that automatically answers all incoming calls and provides general customs information. You can use a touch-tone telephone to hear the recorded information in either official language. If you call during office hours, you can also speak directly to an agent if you need more specific information.

If you use a rotary-dial telephone, you cannot hear the ACIS message. However, if you call during office hours, your call will be transferred directly to an agent.

You can access ACIS free of charge throughout Canada by calling:
1-800-461-9999.

If you are calling from outside of Canada, you can access ACIS by calling
(204) 983-3500 or (506) 636-5064. Long distance charges will apply.