What are the Canadian personal exemption limits for cross-border shopping?

For trips under 24 hours, there is no personal exemption ($0 CAD). For trips between 24 and 48 hours, the exemption is up to $200 CAD per person (alcohol and tobacco cannot be claimed). For trips of 48 hours or more, the exemption is up to $800 CAD per person, which can include limited personal quantities of alcohol and tobacco.

What customs duty rates apply to clothing and goods from the US?

Goods manufactured in the United States, Canada, or Mexico generally enter duty-free under CUSMA/USMCA rules with proof of origin. Goods manufactured overseas (e.g. Asia or Europe) purchased in the US are subject to Most-Favoured-Nation (MFN) duties: apparel ranges between 16% and 18%, footwear between 16% and 20%, electronics are 0%, and auto parts range between 6% and 8.5%.

Do I have to pay sales tax (GST/HST/PST) at the Canadian border?

Yes. Upon returning to Canada, you must pay your home province's sales tax on the Canadian dollar value of purchases exceeding your personal exemption (or on all purchases if away under 24 hours). For Ontario it is 13% HST; British Columbia 12% (5% GST + 7% PST); Quebec 14.975%; and Alberta 5% GST.

Canada Border Services Agency (CBSA) Guidelines • 2026 Rates

Free CBSA Duty & Cross-Border Shopping Calculator

Plan your US shopping trips with precision. Calculate Canadian personal exemptions, customs duty tariffs, and provincial sales taxes (HST/PST/GST) on goods brought back across the border.

Official 24h, 48h & 7-Day Exemption Rules

All 10 Provinces & 3 Territories Tax Rates

Alcohol & Tobacco Allowance Warnings

Real-Time USD to CAD Conversion

Total US Purchases

$0.00

USD on Receipts

Total CAD Equivalent

$0.00

At Selected Exchange Rate

Personal Exemption

$0.00

0 to 24 Hours Away

Est. Border Due (CAD)

$0.00

Duty: $0.00 | Tax: $0.00

1 Stay Duration & Residence Province

Length of Stay Outside Canada *

Under 24 Hours

Day shopping trip or weekend run.

$0 CAD Exemption

24 to 48 Hours

Overnight hotel stay in the US.

$200 CAD Exemption

48 Hours or More

Weekend getaway / 2+ nights.

$800 CAD (Incl. Alcohol/Tobacco)

7 Days or More

Extended vacation or road trip.

$800 CAD (Unaccompanied Goods OK)

Province / Territory of Residence *

USD to CAD Customs Exchange Rate *

$1 USD =

CAD

CBSA uses the official Bank of Canada exchange rate in effect on the date of return.

2 Itemized Purchases & Receipts (USD)

#	Item Description	Category & Typical Duty Rate	US Price ($ USD)	Duty Rate (%)

3 Alcohol & Tobacco Allowance (Optional)

CBSA Rules: Alcohol and tobacco can only be claimed after 48 hours outside Canada. Personal allowance per adult: Up to 1.5L wine OR 8.5L beer OR 1.14L spirits, and up to 200 cigarettes. Excess quantities are subject to high provincial liquor markups and federal excise tax.

Wine / Champagne (Litres)

Beer / Cider (Litres)

Spirits / Liquor (Litres)

Cigarettes (Count)

Official Border Assessment Breakdown

Total Purchases (USD): $0.00 USD

Total Canadian Value (CAD): $0.00 CAD

Personal Exemption Applied: -$0.00 CAD

Net Taxable / Dutiful Balance: $0.00 CAD

Estimated Customs Duty (Tariffs): +$0.00 CAD

Provincial & Federal Sales Tax (13% HST): +$0.00 CAD

Total Estimated Amount Payable to CBSA: $0.00 CAD

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Complete Guide to Canadian Customs, Duty & Taxes

Crossing the border for shopping at Target, Trader Joe's, outlet malls, or picking up packages at US border mail drops (such as Buffalo, Niagara Falls, Pembina, or Bellingham) is a cherished Canadian tradition. However, failing to understand Canada Border Services Agency (CBSA) rules can result in unexpected fees or seizure of goods.

Personal Exemption Timeframes

Under 24 Hours: $0 CAD. No personal exemption. All goods are subject to applicable duties and taxes upon return.
24 to 48 Hours: Up to $200 CAD per traveler. Must be on your person upon arrival. Alcohol and tobacco cannot be claimed under this exemption. If your total exceeds $200, the exemption is forfeited and taxes apply to the full amount.
48 Hours or More: Up to $800 CAD per traveler. May include alcohol and tobacco up to statutory limits. If you exceed $800, duties and taxes apply only to the amount above $800.
7 Days or More: Up to $800 CAD per traveler. Goods can arrive with you or follow by mail/courier.

CUSMA / USMCA vs. Foreign Manufactured Goods

Under the Canada-United States-Mexico Agreement (CUSMA), goods that originate and are manufactured in North America enter Canada duty-free.

However, most apparel, shoes, and consumer items bought in US retail stores are manufactured in Asia (China, Vietnam, Bangladesh, Cambodia). Even though purchased in the US, these foreign-made goods are subject to standard Canadian customs tariffs (typically 16%–18% on clothing and footwear).

Frequently Asked Questions (FAQ)

No. CBSA personal exemptions are individual and cannot be combined or pooled across travelers to cover a single item. For instance, two spouses with an $800 CAD exemption each cannot combine them to claim a single $1,500 CAD television duty-free. Each item must be attributed to one person. Children are eligible for exemptions as long as the goods are for their personal use.

Failing to declare or falsely undervaluing goods is a serious offense under the Customs Act. Penalties include seizure of the goods, monetary penalties (ranging from 25% to 80% of the value of the undeclared items to get them back), potential vehicle seizure, and losing NEXUS card privileges permanently. Always declare honestly; border officers frequently exercise discretion to wave shoppers through if taxes owed are minor.

Yes. The value for duty under CBSA rules includes foreign state or local taxes paid on the item. To maximize your savings, consider shopping in US states with no sales tax on apparel (such as Minnesota, Pennsylvania, or New Jersey) or states with 0% statewide general sales tax (like Delaware, Montana, Oregon, or New Hampshire).