US citizens, regardless of age, who have been out of the country for a minimum of 48 hours and who have not used their respective duty-free allowance within 30 days are entitled to an $800 duty-free tax exemption. Family members who live in the same home and return together can pool their exemptions, meaning a couple with two children can bring home $3,200 worth of articles, duty-free. Alcohol: The duty-free allowance for US citizens age 21 and over is two liters (67.6 US fl oz) as long as one of the liters was produced in a Caribbean Basin Initiative country, and the value of which is included within the $800 exemption. For more information on other possible exemptions visit www.cbp.gov.
Canadian citizens who have been outside Canada for seven days or more are permitted a duty-free exemption of $800. With the exception of tobacco and alcohol products, the goods purchased can follow at a later date. Citizens are permitted the same duty-free exemption of $800 if they are out of the country for 48 hours or more, provided they have all the goods with them when they arrive in Canada. Citizens are permitted a duty-free exemption of $200 for an absence of 24 hours or more; all goods must accompany them and the exemption does not apply to tobacco or alcohol products. Personal exemptions cannot be pooled with your spouse and/or children, nor can the 48-hour exemption be combined with the seven-day exemption. Alcohol: The duty-free allowance for Canadian citizens (who meet the legal age of the province they re-enter) is 1.5 liters of wine or 1.14 liters of alcohol or 8.5 liters of beer or ale. For more information on other possible exemptions visit www.cbsa-asfc.gc.ca.