A link to the Portable Document Format (PDF) of this form is provided below. The content of the form is duplicated in HTML following the PDF link.
Use this form if you are a resident of Canada, temporary resident of Canada, or a former resident returning to reside in Canada, and you are claiming a $800 personal exemption as described below. In addition, you must complete this form if you are claiming unaccompanied goods in your 7-day $800 exemption.
1 - $800 exemption (tariff item no. 9804.10.00)
After an absence from Canada of at least 48 hours, you can claim free importation of personal goods, which accompany you, up to a value of $800. You can include alcoholic beverages and tobacco products in this exemption, subject to the conditions outlined in notes (C) and (D) below. Goods claimed in this tariff item must accompany you in hand or in checked baggage to qualify. Unaccompanied goods are not eligible under this tariff item.
2 - $800 exemption (tariff item no. 9804.20.00)
After an absence from Canada of at least 7 consecutive days (see note (B) for details on how to determine the 7-day absence), you can claim free importation of personal goods, up to a value of $800. You can include alcoholic beverages and tobacco products in this exemption, subject to the conditions outlined in notes (C) and (D) below. Goods, other than alcohol and tobacco products, do not have to accompany you on arrival. However, unaccompanied goods must be declared on form E24 at the time you arrive.
- (A) You can claim only one of the above exemptions at any time.
- (B) When you calculate the 7-day absence, exclude the day of departure and include the day of return. For example, if you leave Canada on the 8th, and return to Canada on the 15th, you have been absent for 7 days. It is dates that matter, not times.
- (C) Under no. 1 or 2 above, you can include up to 1.5 litres of wine or up to 1.14 litres (40 oz.) of liquor or, as a substitute, up to 24 - 355 ml (12 oz.) bottles or tins of beer or ale, as well as 200 cigarettes, 50 cigars, 200 tobacco sticks, and 200 grams (7 oz.) of manufactured tobacco. Alcoholic beverages and tobacco products must accompany you in hand or checked baggage to qualify for an exemption. To include the above quantities of alcoholic beverages in your personal exemption you must meet the minimum age requirements for importation of alcoholic beverages in the province or territory of entry into Canada. To include the above quantities of tobacco products in your personal exemption you must be 18 years of age or over.
- (D) If you include cigarettes, tobacco sticks or manufactured tobacco in your personal allowance, a partial exemption may apply. You will have to pay a special duty on these products unless they are marked "CANADA - DUTY PAID · DROIT ACQUITTÉ".
- (E) In addition, the Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and stamped, "CANADA DUTY PAID - DROIT ACQUITTÉ". The limit is currently five units of tobacco products. One unit of tobacco products consists of 200 cigarettes, 50 cigars, 200 tobacco sticks, or 200 grams of manufactured tobacco.
All exemption values are in Canadian dollars.
- Last name
- First name
- Address (Number, street, box)
- City, town
- Postal code
- Date of departure from Canada (day / month / year)
- Language preference (English / French)
- 9804.10.00.00 / 9804.20.00.00
- For CBSA use only
- Value of goods
- C.C.D. no.
- Signature of claimant
- Office date stamp
- All goods purchased, received or otherwise acquired abroad, and goods purchased at duty free shops, either in Canada or abroad, for importation into Canada, must be reported.
- The total value of the goods accompanying me is: (Canadian funds)
- The total value of goods to follow is: (Canadian funds)
- I am bringing quantities of alcoholic beverages and/or tobacco products in excess of the exemption limits. (Yes / No)
- I qualify for and hereby claim a personal exemption of $800 Canadian: (48 hours / 7 days)
Part 1: To be retained by the CBSA.
Part 2: To be retained by the importer.
You will need it to claim "unaccompanied goods" when they arrive. This is your only copy.
- Date modified: