But if the amount is more than that of your personal exemption, you'll have to pay duty and any provincial or territorial assessments that apply. And if you don't qualify for a personal exemption, you'll have to pay duty on the entire amount of the goods you bring in. You can't combine your exemption amount with another person's or transfer your amount to someone else. Generally, your goods must be for personal or household use, gifts or souvenirs. Goods brought in for commercial use or on behalf of another person are subject to full duties.
Smuggling is an offence that can result in severe penalties and prosecution.
There are some special restrictions on tobacco and alcohol. If you bring in more than the free allowance, you will have to pay the duties that apply. In some cases, provincial or territorial limits and assessments may also apply. You may bring in more than the free allowance of alcohol, except in the Northwest Territories. However, the quantities have to be within the limit the province or territory sets and, in most cases, you have to bring the alcoholic beverage with you.