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Duty Free
The following goods may be taken into Canada without incurring customs duty:
200 cigarettes and 50 cigars and 200g of loose tobacco and 200 tobacco sticks per person over 18 years of age; 1 bottle (1.1l) of spirits or wine or 24 bottles or cans (355ml) of beer or ale per person over 18 years of age if entering Alberta, Manitoba and Québec and over 19 years if entering British Columbia, Ontario, New Brunswick, Newfoundland & Labrador, Northwest Territories, Nova Scotia, Prince Edward Island, Saskatchewan and Yukon; gifts to the value of C$60 per gift (not being advertising matter, tobacco or alcoholic beverages); a small amount of perfume for personal use.
Prohibited items: The import of firearms, explosives, endangered species of animals and plants, animal products, meat, food and plant material is subject to certain restrictions and formalities. The import of fresh fruit is prohibited. Enquire at the Canadian High Commission or Embassy for further details.
Note: There is a Goods and Services Tax (GST) of seven per cent on all goods and services. Visitors may reclaim this tax on accommodation and any goods purchased and taken out of the country. The goods must be available for inspection on leaving the country. The total amount on each receipt for eligible exported goods must be at least C$50 and the total purchase amount (before taxes) must be at least C$200. However, GST is not reclaimable on food, drink, tobacco or any form of transport. To claim a rebate, a GST form must be completed, with all original receipts and aircraft boarding pass attached, and posted to the address on the form. Forms are available in hotels and tourist offices. In Québec, the provincial sales tax can be reclaimed at the same time as GST on the GST form. (See Shopping in the Social Profile section for further information on provincial sales tax.) GST forms should be sent to Visitor Rebate Program, Canada Customs & Revenue Agency, Summerside Tax Centre, Suite 104, 275 Pope Road, Summerside PE, C1N 6C6, Canada.
Copyright © 2003 Columbus Publishing Ltd.
Terms and Conditions apply.
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