Each visitor may import, duty free, a maximum of 40 ounces (1.1 litres) of liquor, or 24 12-oz cans of beer or ale into Canada as personal luggage. Up to 50 cigars, 200 cigarettes, and 400 grams of tobacco and 400 tobacco sticks may be allowed entry duty free. To import tobacco products, a person must be 18 years of age or over.
Visitors may bring sporting equipment and personal goods for their own use, duty free, by declaring them at entry. Once in every 31 day period, after being in Canada for at least 48 hours US visitors may take back merchandise for personal or household use up to the value of $400 duty free. US visitors spending less than 48 hours, may take back $200 worth of merchandise free of US duty and tax. Other visitors should check the customs regulation of their own country prior to departure.