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Tobacco products
If you are 18 years of age or over, you are allowed to bring in all of the following amounts of tobacco into Canada free of duty and taxes within your personal exemption:
•200 cigarettes;
•50 cigars;
•200 grams (7 ounces) of manufactured tobacco; and
•200 tobacco sticks.
Note
If you include cigarettes, tobacco sticks or manufactured tobacco in your personal exemption, a partial exemption may only apply. You will have to pay a special duty on these products unless they are marked "CANADA DUTY PAID • DROIT ACQUITTÉ." You will find Canadian-made products sold at duty-free shops marked this way. You can speed up your clearance by having your tobacco products available for inspection when you arrive.
If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. These regular assessments can include duty and taxes, as well as provincial or territorial fees. Border services officers will give an allowance for products that are marked "CANADA DUTY PAID • DROIT ACQUITTÉ" when they calculate the amounts owing.
In addition, Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and stamped "CANADA DUTY PAID • DROIT ACQUITTÉ." The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:
•200 cigarettes;
•50 cigars;
•200 grams (7 ounces) of manufactured tobacco; or
•200 tobacco sticks
If you are 18 years of age or over, you are allowed to bring in all of the following amounts of tobacco into Canada free of duty and taxes within your personal exemption:
•200 cigarettes;
•50 cigars;
•200 grams (7 ounces) of manufactured tobacco; and
•200 tobacco sticks.
Note
If you include cigarettes, tobacco sticks or manufactured tobacco in your personal exemption, a partial exemption may only apply. You will have to pay a special duty on these products unless they are marked "CANADA DUTY PAID • DROIT ACQUITTÉ." You will find Canadian-made products sold at duty-free shops marked this way. You can speed up your clearance by having your tobacco products available for inspection when you arrive.
If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. These regular assessments can include duty and taxes, as well as provincial or territorial fees. Border services officers will give an allowance for products that are marked "CANADA DUTY PAID • DROIT ACQUITTÉ" when they calculate the amounts owing.
In addition, Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and stamped "CANADA DUTY PAID • DROIT ACQUITTÉ." The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:
•200 cigarettes;
•50 cigars;
•200 grams (7 ounces) of manufactured tobacco; or
•200 tobacco sticks
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