What conditions apply?
You cannot combine your personal exemptions with another person's or transfer them to someone else.
You cannot combine your personal exemptions. For example, if you are absent from Canada for 9 days total, you cannot combine your 48-hour exemption (CAN$800) with your 7-day exemption (CAN$800) for a total exemption of CAN$1,600.
In general, the goods you include in your personal exemption must be for your personal or household use. Such goods include souvenirs that you purchased, gifts that you received from friends or relatives living outside Canada or prizes that you won.
Goods you bring in for commercial use or for another person do not qualify for the exemption and are subject to applicable duties and taxes. In all cases, goods you include in your 24-hour exemption (CAN$200) or 48-hour exemption (CAN$800) must be with you upon your arrival in Canada.
Except for tobacco products and alcoholic beverages, goods you claim in your 7-day exemption (CAN$800) may be shipped to your home by mail, courier or other means of transportation.
You must always report the value of the goods you are importing in Canadian funds. Foreign currency amounts including any foreign taxes must be converted to Canadian dollars at the applicable exchange rate recognized by the CBSA.
