As a non-resident of Canada visiting Ontario, you may bring in any reasonable amount of personal effects and food, and a full tank of gas.

Special restrictions or quotas apply to certain specialty goods, and especially to plant, agricultural and animal-related materials.

You may bring in gifts for Canadian residents duty-free, up to a value of $60.00 (Canadian funds) each, provided they do not consist of alcohol, tobacco, or advertising material.

Special quotas apply. Visitors aged 19 or over may import to Canada duty-free a total of 1.1 litres (40 ounces) of liquor or wine, or twenty-four 355 ml. (12-ounce) cans/bottles of beer, ale, or their equivalent.

You can import a larger quantity of liquor (up to 45 litres or 11.9 U.S. gallons) if you are willing to pay Ontario's fees and taxes in addition to the duties that apply.

Tobacco: Persons aged 19 or over may also bring in 200 cigarettes, 50 cigars/cigarillos, 200 grams of manufactured tobacco, and 200 tobacco sticks.

To find out the duty rate of an article, or to learn more about your rights and responsibilities under customs law, contact the Border Information Service (BIS) of Canada Border Services Agency. You can access BIS free of charge throughout Canada by calling: 1-800-461-9999. If you are calling from outside of Canada, you can access ACIS by calling (204)983-3500 or (506)636-5064. Long distance charge will apply.

U.S. residents returning to the United States after 48 hours can take back $800 US worth of merchandise duty free every 30 days. This may include one litre (33.8 fl.oz.) of alcohol (provided the resident is 21 years or over), 200 cigarettes or 100 cigars that are not of Cuban origin. After a visit of less than 48 hours, or if the $800 allowance or part of it has been used within the previous 30 days, an exemption of $200 U.S. is allowed.

Members of a family travelling together may combine their personal exemptions into what is called a Joint Declaration. Articles brought back into the U.S. as part of an exemption must be for personal or household use. They must be brought with the person and properly declared. They must not be prohibited or restricted items. The duty charged varies on the country the article was made in and the type of article. For further information on entering or re-entering the United States, please contact Consular Services at the US Mission in Canada.

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