VINUMPORT DUTY FREE

U.S. citizens crossing the border into Canada to visit are allowed to bring the following into Canada:

• 1.5 litres of wine, or 1.14 litres (40 ounces) of liquor, or 24 x 355 millilitres (12 ounces) cans or bottles (8.5 litres) of beer or ale.
• 1 carton (200 cigarettes) & 50 cigars
• Americans may bring up to $60 in gifts per recipient. (excluding alcohol and tobacco)

After a stay of less than 48 hours in Canada, a U.S. citizen or resident may return to the U.S. with:

• US$200 worth of goods per person, tax and duty free
• 150 ml (5 oz) alcohol and 10 cigars (non Cuban)
• Any purchases in excess of the US$200 allowance may be subject to duties and taxes.
• US citizens may buy these amounts daily.

After a stay of 48 hours or more in Canada, a U.S. citizen or resident may return to the U.S. with:

• US$800 worth of goods per person, tax and duty free
• Purchases may include 1 liter of alcohol, 200 cigarettes (1 carton), and 100 cigars.
• Family members may combine their tax and duty allowances.
• Any purchases in excess of the US$800 allowance may be subject to duties and taxes.
• US citizens may buy these amounts once a month.

If you exceed your duty free allowances and exemptions entering the U.S. the following approximate US duty and tax rates may apply.

• US $2 - $3 per bottle of liquor*
• US $1.30 per case of beer*
• US $3.90 per carton of cigarettes*
  *US duty rates on purchases exceeding 1 liter of alcohol are assessed according to alcohol content.

• Liquor, including spirits, wine and beer, in Canada is significantly more expensive than in the United States, so Americans going to Canada for a visit may want to stop at duty free for liquor that they will consume while in Canada.
  
  For example, 40 oz of spirit is as low as US$17. The same bottle would be more than double that price if bought in Canada.