My wife and I are currently traveling in Ireland and will be looking to bring back whiskey for ourselves, friends, and family. I understand the personal exemptions are 1.14L/person. Let’s say as an individual I bring back 3 570ml bottles priced at $50, $80, and $100 CAD, for example. 2 of those bottles will be exempt under my personal allowance, but I will have to pay duties on 1 of them. How does CBSA determine which bottle I pay additional duties on?

Edit: Entering through Ontario

  • jimmy_the_tulip
    link
    fedilink
    arrow-up
    2
    ·
    1 year ago

    Are you sure about #3? I think technically the rule may be that if you’re over, the entire amount is dutiable

    • Nouveau_Burnswick@lemmy.world
      link
      fedilink
      arrow-up
      3
      ·
      1 year ago

      You are allowed the stated amount as personal exemption. Any amount over personal exemption is exercisable.

      Having more than the personal limit does not preclude personal exemption.

      Having an amount that is higher than personal use (subjective by the agent) puts you at importation, and removes personal exemption. For example 12 cases of wine is not going to fly as personal use if you were out of the country for a week, it would fly if you were on secondment to another country for three years and are moving back.