Guide · Canada
Returning to Canada: personal exemptions by length of absence
General information, not official or legal advice. Customs, immigration and border rules change and every situation is different. Check the linked official sources and the agency’s current page before you travel. This site is not affiliated with CBP, the CBSA, DHS or any government.
Short answer
The Government of Canada says there are no personal exemptions for same-day cross-border shoppers; after 24 hours you can claim goods up to CAN$200, and after 48 hours or more up to CAN$800.[1] The CAN$200 exemption excludes tobacco and alcohol, and if the goods exceed CAN$200 you cannot claim it at all.[1] Counter-tariffs on certain US goods apply when you have no exemption or exceed it.[2]
Steps
- The CBSA counts your absence from when you left; it says the CAN$800 exemption needs an absence of at least 48 hours, and the 7-day exemption needs seven days.[3]
- The CBSA says to declare all purchases, gifts received and prizes, and to have your receipts readily available.[3][4]
- For the CAN$200 and 48-hour exemptions, the goods must be with you when you enter Canada.[1]
- The CBSA says you cannot combine exemptions or transfer your exemption to someone else.[3]
- The CBSA says duty and taxes apply to the amount over your exemption, and, for the CAN$200 exemption, to the whole value of the goods if the total exceeds CAN$200.[1]
| Item | Detail | Source |
|---|---|---|
| Less than 24 hours | No personal exemption for same-day cross-border shoppers | [1], read 2026-10-20 |
| 24 to 48 hours | Goods up to CAN$200; tobacco and alcohol excluded; goods must accompany you | [1], read 2026-10-20 |
| 48 hours or more | Goods up to CAN$800; goods must accompany you; alcohol and tobacco within limits | [1], read 2026-10-20 |
| 7 days or more | Goods up to CAN$800; tobacco and alcohol must accompany you, other goods may follow | [1], read 2026-10-20 |
| Alcohol (48 h+) | 1.5 L wine, or 1.14 L alcoholic beverages, or 8.5 L beer | [1], read 2026-10-20 |
| Tobacco (48 h+) | 200 cigarettes, 50 cigars, 200 g manufactured tobacco, 200 tobacco sticks | [1], read 2026-10-20 |
| Gifts sent to Canada while abroad | Each gift not worth more than CAN$60; excludes tobacco, alcohol and advertising matter | [3], read 2026-10-20 |
The four tiers
| Absence | Exemption | Condition highlighted by the CBSA |
|---|---|---|
| Under 24 hours | None | No personal exemptions for cross-border shoppers[1] |
| 24 and 48 hours | CAN$200 | Goods with you; no tobacco or alcohol; if total exceeds CAN$200, duty and taxes apply on all goods[1] |
| 48 hours or more | CAN$800 | Goods with you; duty and taxes only on the amount over CAN$800[3] |
| 7 days or more | CAN$800 | Tobacco and alcohol with you; other goods may follow by mail or courier but must be reported on arrival[3] |
How the time is counted
For the 24-hour exemption, the CBSA gives the example that if you left at 19:00 on Friday the 15th you may return no earlier than 19:00 on Saturday the 16th. For the 48-hour exemption the example is no earlier than 19:00 on Sunday the 17th. For the seven-day exemption you exclude the day you left and include the day you returned.[3]
What you cannot do
You cannot combine your personal exemption with another person's or transfer it to someone else, and you cannot combine your own exemptions: with nine days away you cannot add the 48-hour CAN$800 to the 7-day CAN$800 for CAN$1,600.[3] Children are entitled to an exemption as long as the goods are for the child's use, and a parent or guardian can make the declaration for the child.[3] Goods brought in for commercial use or for another person do not qualify.[3]
Alcohol and tobacco
For absences of 48 hours or more, the "mini guide" lists up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer, and 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks.[1] Alcohol must meet the minimum age of the province where you enter: 18 in Alberta, Manitoba and Quebec, 19 elsewhere.[3] For cigarettes, manufactured tobacco and tobacco sticks, the packages must carry the "DUTY PAID CANADA DROIT ACQUITTÉ" stamp to be fully included; otherwise a special duty rate applies.[1]
Tariffs on US-made goods
The CBSA says the counter-tariffs apply to returning residents who do not qualify for a personal exemption (under 24 hours) or who exceed their exemption, with the example of a resident back after 24 to 48 hours with US-origin goods valued over CAN$200. The tariff is based on where goods were made, not where they were bought.[2]
If you exceed the exemption
For absences of 48 hours or more you pay duty and taxes only on the amount over CAN$800; for the CAN$200 tier you pay on the whole amount once over CAN$200.[1][3] The CBSA lists an estimator tool for duty and taxes, and notes the surtax is not factored into it.[1] The CBSA says officers work out your personal exemption and any duty and taxes owed when you declare, so the final assessment is made by the border services officer.[3]
About this guide
Officers decide at the border; this is general information, not official guidance. travel.tnaado.ca is not affiliated with CBP, CBSA, DHS or the Government of Canada.
Frequently asked questions
Is there any exemption for a day trip to the US?
No. The Government of Canada says there are no personal exemptions for cross-border shoppers returning after less than 24 hours.[1]
Can I bring back CAN$250 of goods after a 30-hour trip?
Not under the CAN$200 exemption. The CBSA says if the goods exceed CAN$200 in total you cannot claim it and must pay full duties on all goods you bring in.[1]
Can I claim the 48-hour and the 7-day exemptions together?
No. The CBSA says you cannot combine exemptions, with the example of nine days away not adding to CAN$1,600.[3]
Can alcohol come back as a "goods to follow"?
No. For the 7-day exemption you must have tobacco products and alcoholic beverages with you; other goods can follow.[3]
Does a child get an exemption?
Yes, provided the goods are for the child's use; a parent or guardian can declare for the child.[3]
What if I spend part of the year abroad?
The CBSA says if you spend six months or less in another country for health reasons or pleasure you are still considered a resident of Canada and entitled to the same exemptions.[3]
Sources
- Government of Canada, Personal exemptions mini guide (page dated 2026-09-03). https://travel.gc.ca/returning/customs/personal-exemptions. Read 2026-10-20.
- CBSA, Canadian tariffs on certain US goods: how they apply at the border (page dated 2026-09-08). https://www.cbsa-asfc.gc.ca/travel-voyage/tariffs-tarifs/index-eng.html. Read 2026-10-20.
- CBSA, I Declare: guide for residents returning to Canada. https://www.cbsa-asfc.gc.ca/travel-voyage/declare-eng.html. Read 2026-10-20.
- CBSA, Border reminder checklist (page dated 2026-03-11). https://www.cbsa-asfc.gc.ca/travel-voyage/checklist-aidememoire-eng.html. Read 2026-10-20.