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You can claim goods up to CAN$200 without paying any duty and taxes. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. If you bring in goods worth more than CAN$200, you have to pay full duty and taxes on the total amount.
Absence of 48 hours or moreYou can claim goods worth up CAN$800 without paying any duty and taxes. You must have the goods with you when you enter Canada. Although you can include some tobacco products and alcohol, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. See the Canadian Border Services Agency (CBSA) web pages on Alcoholic beverages and Tobacco products for more details.
For all further information please visit the below website:
https://travel.gc.ca/returning/customs/what-you-can-bring-home-to-canada