FOR U.S. CITIZENS or RESEDENTS RETURNING TO THE U.S.

UNDER 48 HOURS

After a stay of less than 48 hours in Canada, a U.S. citizen may return To the U.S. with:

• US $200.00 worth of goods, tax and duty free, per person
• Purchases of alcohol and tobacco are allowed, but may be subject to low duties and taxes.
• Any excess purchases of personal use items, must be declared and may be subject to duties and taxes

OVER 48 HOURS

After a stay of over 48 hours in Canada, a U.S. citizen may return To the U.S. with:

• US $800 worth of goods, tax and duty free, per person
• Purchases may include 1 litre of liquor , 200 cigarettes (1 carton), and 100 cigars.
• Extra liquor and tobacco is allowed, but may be subject to low duties and taxes.

DUTY and RATES ENTERING THE U.S.A.

When you exceed your duty free allowances entering the U.S. The following approximate duty and tax rate may apply:

• USD $2.00 - $3.00 per bottle of liquor
• USD $1.30 per case of beer
• USD $3.90 per carton of cigarettes

* Customers must be 21 years of age or older to purchase alcoholic products, and 19 years of age or older to purchase tobacco products.