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.

For travelers returning to or visiting Canada in 2026, customs limits (personal exemptions) depend primarily on the length of your stay outside the country. If you are away for less than 24 hours, there are no personal exemptions for duty-free goods. For stays between 24 and 48 hours, you can bring back up to CAN$200 worth of goods duty-free. For stays exceeding 48 hours, the limit increases to CAN$800. Regarding specific restricted items, you can generally bring 1.5 liters of wine, 1.14 liters of spirits, or 8.5 liters of beer, and up to 200 cigarettes or 50 cigars, provided you meet the legal age of the province you are entering. It is vital to declare all goods, as failure to do so can result in significant fines, seizure of the items, or a permanent record with the Canada Border Services Agency (CBSA). Always check for current "Agricultural" restrictions, as certain meats and fruits are strictly prohibited.