Taking It With - If you take gifts with you to Canada , you are permitted to bring gifts of C$60 per recipient tax and duty-free. You are limited to 200 cigarettes, 50 cigars or 1.5 liters of wine, 1.14 liters of liquor or 24 cans of beer/ale.

Luggage Charges - Be aware, most major airlines are now charging a fee of U$50 or more if any one of your bags exceeds 50 lbs in weight. This is particularly true if you are planning on bringing a lot of stuff back from Canada . To protect yourself from this, do not buy the "big" suitcases on wheels that have expansion panels in them. Keep to the medium-sized suitcases and pack a collapsible duffle bag in case you are over or want to bring more goods back than expected.

Food - A common question we get is "Are there any prohibitions on any foods taken to Canada ?" It has been our experience that as long as they don't grow it in Canada , they will allow it in with little or no difficulty. Members of our firm have taken citrus, nuts, Arizona sweet onions and fresh shrimp through Canada Customs with little difficulty. Just be sure to notify the Canada Customs agent that you have it with you and know the source of the items.

Bringing It Back - If you bring goods back from Canada , you are permitted to bring $400 per person duty-free every 30 days. This applies to goods that are purchased or received as gifts and brought back with you when you travel (called "accompanied baggage"). You are limited to 200 cigarettes, 100 cigars and one litre of alcohol every 30 days. There are restrictions at the State level as well so you should check with the authorities in your State to ensure you don't violate their liquor transportation laws when you land. The value of alcohol and tobacco is included in your $400 duty-free exemption but if you exceed these limits, you will have to pay duty PLUS IRS taxes on the excess. All items must be for your own personal use and not for resale. Goods to follow via mail or courier are allowed duty-free as long as they are valued at less than $200.