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CBSA Border Declarations: What to Declare

Every person entering Canada must declare certain goods to CBSA. Here is a complete breakdown of what the rules require, and what happens if you don't comply.

Last verified: June 2026

Every person entering Canada, whether returning resident, visitor, or new immigrant, is required by the Customs Act to declare goods they are bringing into the country. This includes goods purchased abroad, gifts received, food items, plants, animals, currency over $10,000 CAD, commercial goods, alcohol, tobacco, firearms, and more. This guide explains exactly what must be declared, the duty-free exemptions available, prohibited and restricted items, and the consequences of not declaring under the Customs Act and currency-reporting rules.

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The Golden Rule: When in Doubt, Declare

Declaring something does not mean you will be penalized. It means you are giving CBSA the information they need to make a determination. Not declaring something you should have declared can result in penalties, seizure, and a permanent record with CBSA. When uncertain, declare it, you can always discuss it with the officer.

What You MUST Declare at Canadian Customs

The Customs Act (R.S.C., 1985, c. 1 (2nd Supp.)) and its regulations require you to declare the following items when entering Canada. This list is not exhaustive, see the CBSA website (cbsa-asfc.gc.ca) for the complete and current list:

All Food Products

All fruits, vegetables, meat, dairy, fish, eggs, honey, and other food items, regardless of whether they are commercially packaged or homemade. Many food items are subject to inspection and some are prohibited.

Plants and Plant Products

All live plants, cut flowers, seeds, wood, soil, and plant-based products. Plant imports are regulated by the Canadian Food Inspection Agency (CFIA) and are subject to phytosanitary requirements.

Animals and Animal Products

All live animals, birds, insects, and products derived from animals (leather, feathers, ivory, etc.). Some require import permits under CITES or CFIA regulations.

Currency Over $10,000 CAD

All currency, monetary instruments, and negotiable instruments (cheques, money orders, traveller's cheques) totalling $10,000 CAD or more. You can carry any amount, but failure to declare over $10,000 can result in seizure under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Tobacco and Alcohol

All tobacco products and alcohol you are bringing into Canada, even within personal exemption limits. You must declare them and they are assessed against your exemption entitlements based on how long you were away.

Firearms and Weapons

All firearms (including hunting rifles), replica firearms, ammunition, prohibited weapons, and restricted weapons. Separate import permits, declarations, and forms (CBSA Form CAFC 909) are required. Not declaring firearms is a criminal offence.

Goods Purchased or Acquired Abroad

Everything you bought, received as a gift, or acquired outside Canada, including items sent ahead by mail or courier. This includes goods you are bringing for other people.

Commercial Goods and Business Samples

Any goods intended for resale, use in a business, or samples used in trade. These are subject to commercial import rules separate from personal exemptions.

Duty-Free Personal Exemptions: The Numbers

Canadian residents (and eligible non-residents in some circumstances) returning to Canada are entitled to duty-free personal exemptions on goods purchased abroad. These exemptions are set by the Customs Tariff and are based on how long you have been outside Canada:

Under 24 hours

No exemption

No duty-free allowance applies. You pay full duty and tax on all goods acquired abroad. There is no exemption for day trips.

24 hours to 48 hours

$200 CAD exempt

Goods valued up to $200 CAD are duty-free. No alcohol or tobacco included. Goods must accompany you. Can be used any number of times.

48 hours or more

$800 CAD exempt

Goods valued up to $800 CAD are duty-free. May include specified amounts of alcohol and tobacco (see below). Goods must accompany you (or some goods may follow by mail, check CBSA). Above the $800 exemption, CBSA generally applies a beneficial 7% duty rate to the next $300 of goods (alcohol and tobacco excluded); verify current rates with CBSA.

Alcohol, Tobacco and Vaping: Specific Limits (48+ Hour Exemption)

Wine1.5 litres (approximately 2 standard 750 ml bottles)
Spirits / Liquor1.14 litres (approximately 1 standard 40oz bottle)
Beer or Ale8.5 litres (approximately 24 cans/bottles of 355 ml)
Cigarettes200 cigarettes (1 carton of 200)
Cigars50 cigars
Manufactured tobacco200 grams (7 ounces)
Tobacco sticks200 tobacco sticks
Vaping products120 mL (liquid) or 120 g (solid), max 12 devices

You must meet the minimum age set by the province or territory where you enter (generally 18 or 19, varies). The alcohol allowance lets you choose only one category (wine OR spirits OR beer), not all three at once. Tobacco limits apply to stamped products marked DUTY PAID CANADA DROIT ACQUITTE; unstamped tobacco above a small allowance attracts a special duty. Amounts above these limits are subject to duty and applicable provincial liquor or tobacco taxes. Verify current figures with CBSA before you travel.

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Prohibited Items: Cannot Be Imported

Certain goods are prohibited from importation into Canada regardless of quantity, intended use, or who is bringing them. The full list is maintained on the CBSA website. Key prohibited categories include:

  • Certain firearms: Handguns and fully automatic firearms not meeting Canadian classification as non-restricted, restricted, or licensed prohibited. Replica firearms that resemble prohibited weapons.
  • Hate propaganda: Publications, videos, or other material promoting hatred against identifiable groups (Criminal Code, s.319).
  • Obscene material: Child sexual abuse material and other obscene material as defined in the Criminal Code.
  • Certain food items: Products containing high-risk plant or animal materials that pose a phytosanitary or biosecurity risk (varies, check CFIA guidance for your items).
  • Endangered species products: Items made from species listed under CITES (Convention on International Trade in Endangered Species) without valid permits.
  • Counterfeit goods: Products with counterfeit trademarks are prohibited under the Trade-marks Act and Customs Tariff.

Attempting to import prohibited goods can result in seizure of the goods, criminal charges, and a finding that affects future admissibility to Canada under IRPA.

Cannabis: Legal in Canada, Prohibited Across All Borders

Cannabis is legal for adult use within Canada under the Cannabis Act (S.C. 2018, c. 16). However, it remains absolutely prohibited from being transported across any international border, into or out of Canada. This applies regardless of:

  • Whether cannabis is legal in both countries (e.g., entering from a US state with legal recreational cannabis)
  • The quantity (even a small amount is a criminal border violation)
  • Whether you have a medical cannabis prescription
  • CBD-only products (without Health Canada exemption)

Serious consequences: Attempting to bring cannabis across a Canadian border (in either direction) can result in arrest, criminal charges under the Cannabis Act and Customs Act, seizure of the substance and potentially the vehicle, and a finding of criminal inadmissibility that affects future entry to Canada. A previous marijuana-related conviction from before Canadian legalization may still affect admissibility, see the criminal inadmissibility guides for details.

Consequences of Not Declaring

For individual travellers, failing to declare is generally dealt with under the Customs Act through seizure and ascertained forfeiture, and under the currency-reporting rules for undeclared money, rather than as flat administrative penalties. The Administrative Monetary Penalty System (AMPS) primarily governs commercial and trade-chain contraventions. Typical traveller consequences include:

Failure to declare goods over your personal exemption

Seizure / forfeiture (penalty generally 25%-70% of the value of the goods)

Undeclared general goods are handled under the Customs Act, not as a flat administrative penalty; verify current terms on travel.gc.ca and cbsa-asfc.gc.ca

Failure to declare currency over $10,000 CAD

Graduated terms of release: $250 (1st) / $2,500 (2nd or false info) / $5,000 (3rd)

The full amount is withheld only where CBSA suspects proceeds of crime; verify current figures on cbsa-asfc.gc.ca

Making a false declaration about goods

Seizure / forfeiture (generally 25%-70% of value); for alcohol, tobacco or vaping, a penalty up to $1,300

Also a possible criminal offence under the Customs Act s.153; verify current enforcement terms with CBSA

Failure to declare prohibited or restricted food, plant or animal goods

CBSA penalty tiers of $500 (minor), $800 (serious) or $1,300 (very serious), reducible 50% if paid within 15 days

Goods may be seized; verify current tiers on cbsa-asfc.gc.ca

Failure to declare firearms

Criminal charges

Failure to declare firearms is a criminal offence under the Customs Act and Criminal Code

Figures and terms vary by situation and change over time, so always verify the current amounts on the CBSA website (cbsa-asfc.gc.ca) and travel.gc.ca. Consequences generally escalate for repeat incidents, and you can dispute a CBSA enforcement action through CBSA's formal review process.

The E311 Declaration Card and Digital Options

All international travellers arriving in Canada by air must make a customs declaration before reaching a CBSA primary inspection officer. You can do this on paper, in advance through ArriveCAN, or at an airport kiosk or eGate. The options are:

CBSA Declaration Card (E311): Paper Form

The traditional paper form distributed on flights. One form per family travelling together. You declare your country of last stay, how long you were away, goods being brought in, and any items requiring specific declaration. Hand it to the officer at primary inspection.

Advance Declaration (in ArriveCAN): Digital Declaration

Advance Declaration is an optional feature within ArriveCAN (available as a free app for iOS and Android or as a web version) that lets you submit your customs and immigration declaration up to 72 hours before you arrive in Canada by air. You confirm your travel document details, answer the declaration questions truthfully, and then certify the declaration at a kiosk or eGate when you land. CBSA reports it can cut the time spent at a kiosk or eGate by roughly one third. If you do not certify it within 72 hours of submitting, the declaration expires and you complete a new one on arrival. Advance Declaration is available at participating Canadian international airports; check the list on canada.ca before you fly.

Primary Inspection Kiosks (PIK) and eGates

Most major Canadian airports have automated kiosks (PIK) and, at some locations, eGates where travellers complete or confirm their customs declaration electronically and receive a receipt for the officer. These are where you certify an Advance Declaration submitted through ArriveCAN, or complete a declaration on the spot if you did not use Advance Declaration. Availability and eligibility vary by airport.

Land and sea border crossings generally do not use the E311 card, travellers make their declaration verbally to the CBSA officer at primary inspection. Commercial truckers and marine vessels have separate declaration procedures.

Frequently Asked Questions

Do I have to declare food I am bringing from the US to Canada?+

Yes. You must declare ALL food items, including commercially packaged goods, fresh produce, meat, dairy, and snacks, when entering Canada. The CBSA officer and CFIA will determine whether your items are admissible. Many packaged, commercially processed foods from the US are fine; fresh fruits, vegetables, and meats may be restricted or require documentation. Failure to declare food, plant or animal items can result in the goods being seized and a CBSA penalty; the official traveller tiers are $500 (minor), $800 (serious) and $1,300 (very serious), reducible 50% if paid within 15 days. Verify the current tiers on cbsa-asfc.gc.ca.

What happens in "Nothing to Declare" vs "Something to Declare" at the border?+

All travellers arriving by air must complete a declaration form regardless of whether they have goods to declare. At some airports, travellers who believe they have nothing to declare may proceed through a Green Channel (expedited lane), while travellers with goods to declare use a Red Channel. However, CBSA can refer anyone to secondary inspection at any time, choosing the Green Channel when you have undeclared goods is a violation of the Customs Act.

I received a gift while abroad. Do I have to declare it?+

Yes. Gifts received while abroad are considered acquired goods and must be declared. They count toward your duty-free personal exemption. If the value of all your acquired goods (including gifts) exceeds your exemption, you pay duty and tax on the amount over the exemption. There is no special "gift exemption" at the Canadian border.

Can I bring prescription medication across the Canadian border?+

Generally yes, for personal use quantities. Bring the original pharmacy-labelled container and your prescription documentation if possible. Controlled substances (narcotics, certain psychotropics) may require additional documentation. For large quantities, bringing a letter from your doctor is advisable. Certain medications legal elsewhere may be restricted or controlled in Canada, check Health Canada's drug schedule.

What are "commercial goods" and when do they need to be declared differently?+

Commercial goods are items intended for resale, use in a business operation, or imported as business samples, as opposed to goods for personal use. Commercial goods are not eligible for the personal exemption and must be cleared through a formal commercial customs entry (CBSA Form B3 or equivalent). If you are bringing products to sell at a craft fair, samples to show clients, or stock for a home business, those are commercial goods even if they are small in quantity.

I forgot to declare something at the border and have already left the customs area. What should I do?+

If you realize immediately (while still in the customs area), return to a CBSA officer and make the declaration voluntarily. Voluntary disclosure before CBSA discovers the issue may result in reduced or waived penalties. If you have already left the port of entry, contact CBSA for guidance. Voluntarily coming forward is always better than being caught later: CBSA does random post-entry audits and packages are scanned at mail facilities.

How early can I submit my customs declaration before flying to Canada?+

Using the Advance Declaration feature in ArriveCAN (the free app or the web version), you can submit your customs and immigration declaration up to 72 hours before you arrive in Canada by air. You then confirm (certify) it at a kiosk or eGate when you land. If you do not certify within 72 hours of submitting, the declaration expires and you simply complete a new one on arrival. CBSA reports the feature can cut the time spent at a kiosk or eGate by roughly one third. Advance Declaration is optional and is available at participating Canadian international airports, verify the current list on canada.ca before you fly.

What is the difference between my $800 personal exemption and the BSF186 form for newcomers?+

They are different programs. The $200/$800 personal exemptions apply to residents (and some non-residents) returning from a trip abroad and cover goods you acquired while away. People moving to Canada are different: under the appropriate Customs Tariff classification, settlers and returning former residents can generally import owned personal and household goods duty- and tax-free, listing them on a Personal Effects Accounting Document (form BSF186), with a separate list for goods that will follow later. Which tariff item applies depends on your situation, so verify with CBSA which one fits. See our BSF186 guide for the settling-in process.

I was only in the US for a few hours. Can I still bring back duty-free goods?+

No. There is no personal exemption for absences under 24 hours. If you cross for a same-day trip and bring back purchases, you pay full duty and applicable taxes on those goods regardless of value, and you must still declare them. The $200 exemption begins only after a full 24-hour absence (and excludes alcohol and tobacco), and the $800 exemption after a full 48-hour absence. Whether goods qualify is based on the actual time you were outside Canada, not the calendar date.

What happens if I bring back a purchase worth more than my exemption?+

You declare the full value and pay duty and tax only on the amount above your exemption. For example, after 48+ hours away with an $800 exemption, a $1,000 purchase means duty/tax applies to the $200 over the limit. Above the $800 exemption, CBSA generally applies a beneficial flat 7% duty rate to the next $300 of goods (alcohol and tobacco excluded); beyond that, normal duty rates and the GST/HST plus any provincial taxes apply. Big-ticket items like vehicles have their own import rules (often through the Registrar of Imported Vehicles). Verify current rates with CBSA, as duty depends on the goods and their country of origin.

Important: Information is based on publicly available Customs Act, CBSA, Cannabis Act, and CFIA publications. Duty-free allowances, prohibited goods lists, and penalty amounts are subject to change, always verify with the CBSA website (cbsa-asfc.gc.ca) before travel. Not legal advice.

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