As a Canadian citizen or Permanent Resident returning to Canada, duties and taxes are applicable on all purchases unless you qualify for a personal exemption. Personal exemptions allow you to bring goods of a certain value into the country without paying the regular duties. If you have been outside Canada for:

• Less than 24 hours, Personal exemptions do not apply to same-day cross-border shoppers;
• 24 hours or more, you can bring in CAN$200 worth of goods free of duty and tax;

If the goods you bring in are worth more than CAN$200 in total, you cannot claim this exemption. Instead you have to pay full applicable duties and taxes on all goods you bring in.

• 48 hours or more, you can bring in CAN$800 worth of goods free of duty and tax;

Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. For more information, visit the sections called “Alcoholic beverages” and “Tobacco products” on our Internet site.

• 7 days or more, you can bring in CAN$800 worth of goods free of duty and tax. With the exception of tobacco products and alcoholic beverages, you do not need to have the goods with you when you arrive

Young children and infants are also entitled to a personal exemption. As a parent or guardian, you can make a declaration to the CBSA for a child as long as the goods you are declaring are for the child’s use. Children are not entitled to alcohol or tobacco exemptions.

You should have all purchases made abroad and your receipts readily available.

The CBSA collects duty and taxes on imported goods, on behalf of the Government of Canada. Duty is a tariff payable on goods imported to Canada. The rates of duty are established by the Department of Finance Canada and can vary significantly from one product to another. To better prepare yourself, you can use the CBSA’s Duty and Taxes Estimator in order to provide you with an estimate only and will apply strictly to goods imported for personal use by Canadian citizens and residents returning to Canada.

If the goods you are importing are for personal use and the item is marked “made in Canada, the USA, or Mexico”, or if there is no marking or labelling indicating that it was made somewhere other than Canada, the USA, or Mexico, you do not need to pay duties on those goods.

You can pay by cash, traveller’s 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 sometimes pay by personal cheque. A border services officer will give you a receipt showing the calculations and amount you paid.

Travellers and commercial importers are required to properly declare any meats, fruits, vegetables, plants, animals or animal products they bring into the country.

This includes end user products made from plant or animal matter.

Before you travel, verify the requirements of what you can bring into Canada by visiting the Food Plant and Animal Web page in conjunction with the information provided on the Canadian Food Inspection Agency (CFIA) Web page and by referencing the Automated Import Reference System application.

If you bring these products into Canada, you may go through further inspections at the point of entry (that is, border crossings, airports, etc.).

NEXUS is designed to expedite the border clearance process for low-risk, pre-approved travellers into Canada and the United States.

As an added benefit, when travelling on domestic, U.S. bound, and select international flights, NEXUS members can now be expedited through Canadian Air Transport Security Authority (CATSA) airport security screening lanes, located at eight Canadian airports.

The CBSA and U.S. Customs and Border Protection are cooperating in this joint venture to simplify crossing the border for members while enhancing security.

To become a member in this program, you must do the following:

• submit an application and go through a registration process;
• satisfy the eligibility criteria;
• be admissible in Canada and the United States; and
• pass risk assessments by both countries.

The CBSA Internet site also offers helpful information, for current NEXUS member, on declaring goods and border clearance processes using air, land or marine mode of transportation.

For more information, please call 1-866-NEXUS26 (1-866-639-8726).

When you arrive at the border, declare your firearm to the border services officer, provide any required documentation and answer all questions truthfully. Visitors must also complete the non-resident firearm declaration. If you are importing restricted firearms, you need an authorization to transport (ATT). You can get an application for an ATT by calling the Canada Firearms Centre at 1-800-731-4000. For more information about importing firearms into Canada, visit the Canadian Firearms Program on the Royal Canadian Mounted Police Web site.

For other information, please contact the Canadian Firearms Centre at 1-800-731-4000 or the Royal Canadian Mounted Police at 613-993-7267.

To find out how to import vehicles into Canada, please review Importing a Motor Vehicle into Canada. Transport Canada’s Road Safety Guide also has all the information you need on vehicle importation from the United States and other countries. In addition, you should also refer to the importer checklist available on the Registrar of Imported Vehicles Web page.

For more information, please contact Transport Canada at 1-800-333-0371.

Any goods coming into Canada require a proper declaration, including items being imported by mail. When an item is mailed to Canada from abroad, the sender must complete a customs declaration form giving the value, origin and a detailed description of the goods.

To find out more on how to import goods by mail, you can visit the Importing by Mail page. There you will discover what you can import by mail, if you have to pay duties or taxes, how to track your package, and what happens if you’re importing prohibited goods.

For additional information, please contact Canada Post at 1-866-607-6301.

If you are a foreign national coming to Canada to work, you will likely require a work permit. Please visit Citizenship and Immigration Canada Web page work in Canada to find out more.

If you are a foreign student coming to Canada, you will require a study permit. You may also require a work permit if you intend on working while you study. To find out more, please visit the Citizenship and Immigration Canada Web page studying in Canada.

If you are a traveler visiting, settling in, or doing business with Canada, the CBSA provides Canadian border information and services for non-residents such as travel tips, visitors to Canada and CBSA publications and forms. For further information you can also visit the Come to Canada tool provided by Citizenship and Immigration Canada.

For more information, please contact Citizenship and Immigration Canada at 1-888-242-2100 (from Canada only).

If you are a resident of Canada who is returning to resume residence after an absence of at least one year or a former resident of Canada who has been a resident of another country for at least a year, please consult the publication Moving back to Canada.

If you are a non-Canadian citizen planning to move to Canada, please consult the publication Settling in Canada for details about your move. The Citizenship and Immigration Internet site also offers many details on immigrating to Canada.

For more information, please contact Citizenship and Immigration Canada at 1-888-242-2100 (from Canada only).