Canadian · Cross-border
CBSA duty & tax.
Returning to Canada with goods over your personal exemption? Estimate what CBSA will assess at the border — your exemption by trip length, the 7% "beneficial rate" buffer, and GST/HST by your home province.
Exemptions: $200 after 24 hours away (no alcohol/tobacco), $800 after 48 hours or 7 days. Over that, the next $300 of value on a 48-hour/7-day trip is charged a flat 7% duty plus GST/HST — beyond that, or on a 24-hour trip, regular per-item tariff rates apply.
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Exemptions and the beneficial-rate buffer
| Absence | Exemption | Alcohol/tobacco allowed? | 7% buffer above exemption? |
|---|---|---|---|
| Under 24 hours | None | No | No |
| 24 hours or more | $200 | No | No — excess is fully dutiable at regular rates |
| 48 hours or more | $800 | Yes, within fixed quantity limits | Yes — next $300 at 7% duty |
| 7 days or more | $800 | Yes, within fixed quantity limits | Yes — next $300 at 7% duty |
Once you're over your dollar exemption, CBSA's tariff item 9804.30.00 lets an officer charge a flat 7% duty — instead of looking up each item's own tariff classification — on the next $300 of value, available only on 48-hour and 7-day trips. GST (or the federal part of HST) still applies on top; excise tax does not. Go past that $300 buffer, or take a 24-hour trip (which gets no buffer at all), and the excess is assessed at each item's own regular tariff rate, which varies by product and country of origin — this calculator flags that remainder rather than guessing a number for it.
Alcohol and tobacco have their own separate QUANTITY limits (for example, up to 1.5 L of wine, 1.14 L of liquor, or 8.5 L of beer within the 48-hour/7-day exemptions) rather than a dollar allowance, and are excluded from the 24-hour exemption entirely — not modelled in this calculator's dollar total.
Sources, read 26 September 2026: CBSA Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada, and "I Declare" — a guide for residents returning to Canada. GST/HST provincial rates match the table already published on this site's GST/HST calculator (CRA/Revenu Québec).
Frequently asked questions
Is there any exemption for a same-day trip?
No. CBSA sets no personal exemption at all for an absence of less than 24 hours — everything you bring back is technically dutiable and taxable, though in practice low-value items are often waved through informally.
Do I lose my WHOLE exemption if I go a dollar over?
No. The dollar exemption isn't all-or-nothing — you keep the exemption on the first $200/$800 of value, and only the amount ABOVE it is assessed. Alcohol and tobacco quantity limits can work differently in practice; declare accurately and let the officer assess it.
Why does the calculator flag some of my total instead of giving one final number?
Once you're past the $300 beneficial-rate buffer (so, roughly $1,100+ total value on a 48-hour/7-day trip, or any excess at all on a 24-hour trip), CBSA assesses the remainder using each item's own real tariff classification, which depends on what the item is and where it was made — a laptop, a coat, and a bottle of perfume can each carry a different rate. Rather than invent a number, this tool tells you exactly how much is in that "ask a CBSA officer / check the tariff" zone.
Does my home province's PST also apply at the border?
This calculator applies GST (or HST, in an HST province) only. Some non-HST provinces separately assess their own provincial sales tax on casual importations too; that provincial layer is not modelled here — confirm with CBSA or your provincial tax authority.
Estimate only — the border officer's assessment controls
This tool estimates the standard exemption and beneficial-rate rule. It does not model alcohol/tobacco quantity limits, restricted or prohibited goods, commercial quantities, or the exact tariff classification of any specific item beyond the $300 beneficial-rate buffer. The CBSA officer at the border makes the actual determination; declare accurately and keep your receipts.