Can Canadian Travelers Return to Canada with Goods Purchased in the U.S.?
With the exception of restricted items, Canadians may bring back any amount of goods from the U.S. However, depending on the length of stay, goods valued at over a certain amount will be subject to taxes and, if not manufactured in the U.S., will also be subject to duties.
Canadians must declare all items obtained outside of Canada, including gifts, prizes, purchases, awards, and items purchased at duty-free shops. Canadians should visit the new website for Canada Border Services Agency for further information on declaring products.
Any repairs that were made to vehicles outside of Canada must also be declared at the border. Items can be listed on the E311 Customs Declaration Card provided on the airplane or items are orally declared at the customs post. The E311 Card can be located on the CBSA Website: http://cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html. Payment of duties and taxes can be made at the declaration areas.
Further information on declarations for Canadian residents returning to Canada can be found on the Canada Borders Services Agency (CBSA) Website: Canada Border Services Agency (CBSA)
Canadians should note that customs officials are entitled to inspect luggage; therefore, receipts from your purchases should be readily available for the officials. If a false declaration is made, goods can be seized and a financial penalty can be imposed. Canadians have 40 days to claim goods entering Canada that precede or follow the arrival of the traveler. Canadians must produce Form E24, Personal Exemption Customs Declaration, the form that was completed when the traveler returned from abroad. Contact a customs office (listed at the bottom of this article) for further information. The E24 Form can be found on the CBSA Website.
What goods are restricted?
Canada Customs is responsible for monitoring and controlling the movement of people and goods into Canada. Goods threatening the health, environment, and agriculture are subjected to restrictions when Canadian consumers import from the U.S. into Canada.
Firearms, Drugs, Pornography are Prohibited
Canadians importing firearms should read Importing a Firearm or Weapon Into Canada from the customs offices and notify (in advance) the local police department. Explosives, fireworks, and some types of ammunition require authorization to be brought into Canada. For further information on Canada's Firearms Act or the Canadian Firearms Manual, visit Importing a Firearm or Weapon Into Canada. Also contact the Canadian Firearms Centre.
Clothing, Handbags, Textiles
Import controls placed on clothing, handbags and textiles depend on the value, quantity, or type of good being imported into Canada. In general, individuals purchasing these goods for their personal use will not exceed the limitations and therefore not face any restrictions. However, individuals purchasing large amounts or a high value of these goods, should consult the Export and Import Permits Act to see if any restrictions will apply. For more information contact: Export and Import Controls Bureau, Department of Foreign Affairs and International Trade (DFAIT), P.O. Box 481, Station A, Ottawa, Ontario, Canada K1N 9K6 or visit the Export and Import Controls Bureau Website.
Food and Beverages
Meat, eggs, dairy products, fresh fruit, vegetables and other food imports are subject to requirements, restrictions, and limits. Import limits depend upon the quantity and dollar value of the food products brought into Canada free of duty from the United States. Canadians should be aware that an agricultural inspection certificate and higher rates of duty (from 150 to 300 percent) are often applied if the quantities and value of the products surpass these limits.
Plants, Animals, and Endangered Species
Although some goods require an inspection and an inspection fee, not all goods necessitate an examination. The entry of plants, animals, and their products (including food) is controlled by the Canadian Food Inspection Agency (CFIA). Contact the CFIA Import Service Centre for more Information: Ph: 1(800) 835-4486 or (905) 612-6282. Contact The Canadian Food Inspection Agency; or the National Animal Health Program for more information on importing plants and animals into Canada.
Endangered species and their parts (including fur, skin, feathers, bone) are prohibited from entering Canada. Contact CITES Administrator, Canadian Wildlife Service, Environment Canada,for further information.
Cultural Property
Cultural property, including cultural objects, is also restricted from entering Canada. For more information, contact: Movable Cultural Property, Department of Canadian Heritage, 3rd Floor, 15 Eddy Street, Gatineau, QC, Canada K1A 0M5; Ph: (819) 997-7761, Fax: (819) 997-7757, or visit their website.
Motor Vehicles
Motor vehicles entering Canada must meet the Transport Canada requirements as stated in the Importing a Motor Vehicle Into Canada pamphlet that can be obtained from Customs Canada. Also contact Transport Canada to determine if the vehicle can enter Canada: Registrar of Imported Vehicles, 405 The West Mall, Toronto, Ontario, M9C 5K7, Ph: (416) 626-6812 or (888)848-8240. For further information on importing vehicles into Canada visit CBSA's website on importing a vehicle from the USA.
For further information on importing vehicles purchased in the United States visit Transport Canada's Website.
What are the Personal Exemptions for Canadians?
Canadians are granted personal exemptions to bring back into Canada for personal or household use, souvenirs of your trip, or gifts. Goods brought into Canada for commercial use, or for another person, do not qualify for the exemption and are subject to full duties. Canadians may qualify for a personal exemption allowing goods of a certain value into Canada without paying duties or taxes. If the goods you are bringing back with you exceed the amount of your allowed exemption, you will be required to pay taxes (GST or HST) and duties, where applicable, on the full amount. Goods manufactured in the United States or Mexico can enter Canada duty-free. However, goods purchased in the United States but manufactured elsewhere may be subject to duties.
The following exemptions apply, depending on the amount of time spent outside Canada:
Travel outside Canada for 24 hour or more
The personal exemption for Canadians travelling outside of Canada for 24 hours or more is CDN$50 worth of goods without paying duties or taxes (excluding tobacco and alcohol). If the value of the goods exceeds CDN$50, the individual cannot claim the exemption and must pay taxes and duties where applicable on the full value.
Travel outside Canada for 48 hours or more
The personal exemption is CDN$200 worth of goods without paying duties or taxes (including some tobacco products and alcoholic beverages).
Travel outside Canada for seven days or more
The personal exemption is CDN$750 worth of goods without paying duties or taxes (including some tobacco products and alcoholic beverages). The calculation of travel days does not include the date in which the traveler left Canada but it does include the return date.
Some provinces and territories have an agreement that allow the federal government to collect provincial and territorial tax, levies, and fees on goods that exceed your personal exemption. Canadians residing in New Brunswick, Nova Scotia and Newfoundland should note the agreement between the federal government and these provinces allowing the collection of the HST at a rate of 15%. Canadians that reside in one of these provinces and are importing a non-commercial product valued at more than the personal exemption are required to pay HST instead of GST regardless of where they enter Canada.
Canadians should note there are exceptions and rules to goods being brought in under the personal exemption. All tobacco products and alcoholic beverages must accompany the traveler by hand or checked luggage; however, most other goods claimed under the CDN$750 exemption may precede or follow the traveler by mail or other means. Visit CBSA's website for more specific guidelines on importing tobacco and alcoholic beverages into Canada.
Declaring goods claimed as part of the CDN$750 exemption that preceded or will follow the arrival into Canada, Canadians should fill out Form E24, Personal Exemption Customs Declaration.
Can I import goods through the mail?
Goods entering Canada through mail may be subject to duties and taxes (GST, HST or PST) depending on the value of the item and whether it is a gift. The duties and taxes owed are publicized on Form E-14, Customs Postal Import Form, which is attached to mail items. The Canada Border Services Agency (CBSA) is authorized to examine any item entering Canada by mail. All mail items are subject to a CDN$5.00 handling fee payable to Canada Post. Canada Post collects all applicable taxes and duties from consumers when products are shipped via mail. All payments are due at the time of delivery.
If there is a discrepancy with the amount owed, Canadians should return the mail item to the CBSA for reassessment or pay the amount owed and request a reassessment and refund by filling in Form B2G, Canada Customs Adjustment Request. Form B2G can be found on the Customs Informal Adjustment Request of CBSA Website. The B2G Form should then be sent to the nearest regional trade administration office; see the blue pages in the local phone book and look under the CBSA at the Customs Offices.
Most products that are sent to a Canadian and worth CDN$20 or less are not subject to duties or taxes. Exceptions to this exemption include: tobacco, books, periodicals, magazines, alcohol, and goods ordered through a Canadian post office box or intermediary. Items valued at more than $20 are subject to GST, HST and PST, as well as duties if the goods are not manufactured in North America.
Items sent to a Canadian as a gift by another person must include a card or notice indicating it is a gift. Clearly identified gifts worth CDN$60 or less are not subject to duties or taxes; however,gifts greater than CDN$60 are subject to duties and taxes. This CDN$60 exemption does not apply to tobacco, alcohol, advertising material, or items sent by a business or association.
Can I order through Catalogues or the Internet?
Consumers can access U.S. products directly through U.S. companies either over the Internet or by catalogue. As stated above, the products will be subject to restrictions, taxes, and fees as they enter Canada through the mail.
TO LOCATE A CANADIAN CUSTOMS OFFICE view the Customs Offices.