Exemptions – American Residents
Returning to the U.S.:
- Must register purchases by vehicle license plate number.
- Must declare all purchases at U.S. CBP (port of entry) and are advised to have original purchase receipts or copies of receipts with you.
- Are eligible to claim a 200 U.S. dollar daily purchase exemption -per person, tax & duty free (may include any of the following; 50 cigarettes and 10 cigars* and 5 oz (150 ml) of alcoholic beverages or 5 oz (150 ml) of perfume containing alcohol.) When returning with more than 200 U.S. dollars worth of dutiable items or when allowable amounts of alcohol or tobacco are exceeded, the entire amount of importation will be dutiable
- Are eligible to claim a 800 U.S. dollar purchase exemption – per person, after a 48-hour absence from the U.S., every 30 days, tax & duty free. (including allowable limits of alcoholic beverages & tobacco products)
- May declare one exemption per trip
- Will pay taxes & duties on purchases exceeding exemption limits
- May include not more than 33.8 fl. oz. (1 litre) of alcoholic beverages in exemptions – per person, after a 48-hour absence from the U.S., tax & duty free (must be 21 years of age)
- May include not more that 200 cigarettes (one carton) and 100 cigars* in exemptions per person, after a 48-hour absence from the U.S., tax and duty free. (U.S. CBP considers that kits containing 200 tobacco sticks to be equal to 200 cigarettes (one carton).
*No product of Cuba or items containing Cuban materials may enter the U.S. (including but not limited to tobacco products) and will be seized by U.S. CBP officers. This applies to residents and non-residents.
For more information on travel to the U.S.A visit:
www.cbp.gov/xp/cgov/travel
Visiting Canada:
- May import 40 imperial oz. (1.14 litres) of liquor or 51 imperial oz. (1.5 litres) of wine or 24 x 12 fl. oz. (355 ml) cans or bottles of beer or ale, as part of their personal belongings – per person, tax & duty free
- May import not more than 200 cigarettes, 50 cigars or cigarillos, 200 tobacco sticks and 7 ozs. (200 grams) of manufactured tobacco, as part of their personal belongings – per person, tax & duty free
- For a visit of short duration these quantities may be limited to amounts which are appropriate in respect of the nature, purpose, and duration of the visit
Maine State Regulations: Residents & Visitors:
- May import up to 4 quarts or 1 U.S.gallon (3.78 litres) of spirits (hard liquor) per vehicle into the State of Maine and
- May import up to 3 U.S. gallons (24 – 16 fl.oz. cans or bottles, 11.35 litres) of malt liquor (beer) per vehicle into the state of Maine and
- May import up to 4 quarts or 1 U.S. gallon (3.78 litres) of wine per vehicle into the State of Maine
- May import up to 400 cigarettes – per person
- May not possess alcoholic beverages anywhere in commercial vehicles
- Must be 21 years of age to purchase or import alcoholic beverages into the State of Maine
- Must be 18 years of age to purchase or import tobacco products into the State of Maine
New Brunswick Provincial Regulations: Residents & Visitors:
- Must be 19 years of age to purchase or import alcoholic beverages into the Province of New Brunswick
- Must be 19 years of age to purchase or import tobacco products into the Province of New Brunswick
