24 hours or more, you can bring in CAN$50 worth of goods free of duty and tax; if the goods you bring in are worth more than
CAN$50 in total, you cannot claim this exemption. Instead you have to pay full applicable duties and taxes on all goods you bring in. 48 hours or more,
you can bring in CAN$400 worth of goods free of duty and tax; 7 days or more, you can bring in CAN$750 worth of goods free of duty and tax. Alcohol and
Tobacco - Restrictions apply to the amount of alcohol and tobacco you can bring into Canada under your exemption. If you have been outside Canada for at
least 48 hours and are of legal age, you can bring in these amounts of alcohol and tobacco products free of duty and tax as part of your personal exemption:
1.14 L (40 oz.) of liquor; or
1.5 L of wine; or
24 X 355 ml (12 oz.) containers of beer.
Tobacco products (all of the following):
Two hundred cigarettes;
Fifty cigars or cigarillos;
Two hundred tobacco sticks; and
Two hundred g (7 oz.) of manufactured tobacco.
If you bring in more than the free allowance of alcohol or tobacco, you will be required to pay the applicable duties and taxes.
If you have any further questions or concerns you may refer the following government website: