Allowances. If you've been out of Canada for at least seven days, you may bring in C$750 worth of goods duty-free. If you've been away less than seven days but more than 48 hours, the duty-free exemption drops to C$200. If you've been away more than 24 hours but less than 48 hours, the duty-free exemption is C$50. You cannot pool exemptions with family members. Goods claimed under the C$750 exemption may follow you by mail; those claimed under the lesser exemption must accompany you.

Alcohol and Tobacco. Alcohol and tobacco products may be included in the seven-day and 48-hour exemption, but not in the 24-hour exemption. For both alcohol and tobacco, you must meet the age requirements of the province or territory through which you reenter Canada. You may bring in, duty-free, 1.14 liters (40 imperial ounces) of liquor or 1.5 liters of wine or two dozen 12-ounce cans or bottles of beer or ale. You may bring in, duty-free, 200 cigarettes, 50 cigars or cigarillos, and 200 tobacco sticks, and 200 grams of manufactured tobacco. Alcohol and tobacco must accompany you on your return.
Gifts. An unlimited number of gifts valued up to C$60 each may be mailed to Canada duty-free. These do not count as part of your exemption. Label the package "Unsolicited Gift -- Value Under $60." Alcohol, tobacco, and advertising matter are excluded.
For More Information. For additional information, including details of duties on items that exceed your duty-free limit, contact Canada Customs and Revenue Agency (2265 St. Laurent Blvd. S, Ottawa, Ontario K1G 4K3, tel. 800/461-9999 in Canada, or 613/993-0534 after 4:30pm and on weekends) for a copy of the free brochure "I Declare/Je Déclare," or view it online at the agency's Web site. For recorded information (within Canada only), call 800/461-9999.
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