CBSA Statutory Schedules · Form E311 & Form E677
Airport Customs Declaration Rules & Returning-Resident Exemption Schedules in CA$
Every resident of Canada returning through Toronto Pearson (YYZ), Ottawa (YOW), Calgary (YYC), or Vancouver (YVR) must declare all goods acquired abroad and any currency or monetary instruments reaching CA$10,000 or more.
| Absence Duration | Duty-Free Allowance (CA$) | Alcohol & Tobacco Inclusion | Statutory Overage Rule |
|---|---|---|---|
| Less than 24 Hours | CA$0.00 | None permitted duty-free. | All goods imported are subject to applicable customs duty and 13% Ontario HST. |
| 24 to 48 Hours | CA$200.00 | Excluded (alcohol and tobacco not eligible under 48h). | Retroactive forfeiture: if total goods exceed CA$200.00, duty and HST apply to the entire amount. |
| 48 Hours to 7 Days | CA$800.00 | Up to 1.5 L wine OR 1.14 L spirits OR 8.5 L beer; 200 cigarettes + 50 cigars. | Duty and HST apply only to the portion of goods exceeding CA$800.00; goods must accompany the traveller. |
| 7 Days or More | CA$800.00 | Up to 1.5 L wine OR 1.14 L spirits OR 8.5 L beer; 200 cigarettes + 50 cigars. | Accompanying and unaccompanied goods (shipped separately via Form BSF192) may be claimed under the CA$800.00 limit. |
Secondary Examination & Bulkhead Clearance
Understanding Primary Inspection Kiosks (PIK) and Secondary Customs Referrals
At Toronto Pearson Terminal 1 and Terminal 3, travellers complete their digital CBSA declaration at a Primary Inspection Kiosk (or up to 72 hours prior via Advance Declaration). The kiosk prints a receipt bearing a coded routing indicator. If the receipt directs you to the Secondary Inspection Area, officers may verify purchase receipts in Canadian Dollars (CA$), inspect carry-on compartments, and confirm compliance with Form E677 reporting rules.
Editorial Publication Scope: Dynamic Trevion Advisory Ltd. compiles publicly available Transport Canada, CATSA, and CBSA passenger circulars into structured reference handbooks. We do not provide customs clearance representation, legal counsel, or individualized advisory services.
