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Importing Wine into Canada
(Returning Residences over 1 year, Immigrants, Work Permits)
When moving into Canada your household shipment is entering under the designation of personal effects not for resale. Your wine or alcohol collection is part of this shipment but will be subject to duties, taxes or other service fees. In Ontario an Import Permit is required for any alcohol above:
• 1.5 liters of wine; or
• a total of 1.14 liters of alcoholic beverages; or
• Up to a maximum of 8.5 liters of beer or ale.
The Ontario Import permit is applied for and obtained prior to entering the country. It is typically mailed in and covers taxation at a provincial level only. Federal tax may still be applicable.
For Ontario, all alcohol imported with household effects:
-must be reported on the Permit of Application, and
-must not exceed: 120 bottles of spirits that are 750ml, 1L or 1.14L and 1200 bottles of wine that are 750 ml or 1L in size, and
-must have been owned, possessed, and used by you for at least six months before your return to Canada, if you have lived outside Canada less than five years, and
-must have been owned, possessed, and used by you before your return to Canada, if you have lived outside Canada five or more years, and
-must be imported from the same place you are returning to Canada from
Source: LCBO 2254
Check with the appropriate provincial or territorial liquor control authority in advance of your arrival in Canada as the levy varies per province.
Importing Wine into Canada
(For personal use, and when not moving)
Alcohol above the duty-free limit can still be imported into Canada, but taxation will occur. Residences are allowed to import alcohol for personal use, and different rates apply if they accompanied or unaccompanied across the border.
Ontario Alcohol Importation Requirements:
• Be an Ontario resident 19 years of age or older;
• Be bringing products back for personal use only;
• Returning residents are not exceed a total of 45-litres of beverage alcohol (any combination of wine, spirits or beer);
• Have all proof-of-purchase documentation including sales and credit card receipts ready to present to Canada Border Service Agency (CBSA) officials when you are going through Customs;
• Pay all applicable import and excise duties, taxes and levies as detailed below.
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As the second chart illustrates it is possible to have alcohol for personal consumption shipped back to your residence in Ontario unaccompanied but it is more expensive. You MUST use a freight carrier and not a postal service to transport the alcohol. LCBO will appoint a customs broker such as UPS Supply Chain Solutions and calculate the applicable taxes, duties, levies and broker fees. It is up to the shipper to make sure all requirements are met and documentation is fully completed. It is also the shipper’s responsibility to pay any additional storage, or service charges incurred.
When making a direct shipment you must:
• Be an Ontario resident 19 years of age or older;
• Be importing products for personal use only;
• Not exceed a total of 45-litres of beverage alcohol (any combination of wine, spirits or beer);
• Provide documentation indicating the value of your shipment (supplier invoices, etc.) along with proof of payment (typically a credit card receipt).
In addition, the shipment must:
• Be consigned to the LCBO c/o yourself on the shipment manifest or bill of lading;
• Be clearly marked as beverage alcohol on all transport and customs documentation;
• Not include any non-alcohol items, just beverage alcohol;
• Be accompanied by a completed Canada Customs Invoice (CCI) indicating the brand name(s), vintage if applicable, alcohol by volume, format, quantity and accurate valuation (as noted above). CCIs are available by clicking here.
Please see the CBSA website for current rates, and restrictions per province. Click here to view the Importation of Intoxicating Liquors Act (Canada).
Bringing Wine into United States
Importing Wine and Alcohol to United States
In contrast the United States allows 1 litre of wine duty-free but the taxes and duties over the limits are considerably lower. See the U.S. CBP site for info. You will have to pay duties and taxes for any additional alcohol based on the state law you plan to reside in. Often these taxes and duties are not charged at the border due to the CBP being concerned mainly with federal law. For many people moving to the USA this is a blessing because your household shipment clears at the border, and not an inland port. Individual state laws are typically enforced by the local state departments.