When they calculate the amounts owing, border services officers will give an allowance for products that have an excise stamp “ DUTY PAID CANADA DROIT ACQUITTÉ.” These regular assessments can include duty and taxes, as well as provincial or territorial fees. If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. You can speed up your clearance by having your tobacco products available for inspection when you arrive. You will have to pay a special duty on these products unless they have an excise stamp “ DUTY PAID CANADA DROIT ACQUITTÉ.” Canadian-made products with this mark are sold at duty-free shops. If you include cigarettes, tobacco sticks or manufactured tobacco in your personal exemption, you may only receive a partial exemption.
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