- Border Levy: Wine: 39.6% of the retail price + import duty + excise tax. Spirits: 59.9% of the retail price + import duty + excise tax. Beer: $0.676/litre.
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.
BRINGING IT WITH YOU If you choose to import beverage alcohol products when returning to Ontario from a trip abroad you must: Be an Ontario resident 19 years of age or older; Be bringing products back for personal use only; Not exceed a total of 45-litres of beverage alcohol (any combination of wine, spirits or beer);