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Customs + Taxes

Canada has one of the most advanced customs organizations in the world, and our borders and the processes we have in place to manage them are absolutely critical to our ability to provide Canadians and visitors to Canada with the security and peace of mind they expect.


Visitors entering Canada must clear Canada Customs border security upon entry. For visitors traveling by road, Toronto’s nearest Canada-U.S. border crossings are at Niagara Falls, Fort Erie and Windsor.

Canada Border Services Agency



Returning to the United States

Every 30 days, returning U.S. citizens are allowed to bring back $400 (retail value) in merchandise duty-free, provided they have been out of the U.S. for 48 hours. This amount can include:

·          one carton of cigarettes

·          100 cigars (not Cuban)

·          two kilograms of smoking tobacco

·          one litre of liquor, provided the buyer is 21 years of age


If the length of the stay is less than 48 hours, $200 in merchandise may be taken back to the U.S. duty-free (including up to five ounces of alcohol and 50 cigarettes). The following items are not permitted into the U.S.:

·          Cuban or Iranian products

·          fruits and vegetables

·          uncooked grains


Goods bought in Canada but manufactured in the U.S. are duty-free and not included in the basic exemption. Original handmade crafts and works of art are also exempt; however, a receipt of purchase may be required.


For further information on U.S. customs regulations, please call (905) 676-2606.


Returning to other countries

Before leaving home, visitors from other countries should check the customs regulations of their country by contacting the appropriate government department.



On July 1, 2010 the Harmonized Sales Tax (HST) took effect in Ontario and is applied to most purchases and transactions. The 13 per cent HST replaces the federal Goods and Services Tax (GST) and the Provincial Sales Tax (PST).






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