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IMPORTING WINE/LIQOUER TO ONTARIO PERSONAL
USE
PERSONAL IMPORTATIONS - 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); 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.
If you have been out of the country for 48 hours or longer you may, under the federal duty-free entitlement, bring back either 1.14 litres of spirits, 1.5 litres of wine (two bottles) or 8.5 litres of beer (24 standard sized bottles). No duties, taxes or levies will be assessed on this entitlement when you make your declaration to CBSA. A duty free entitlement is not included or counted as part of the 45-litre maximum volume limit. If you’ve been out of Canada for less than 48 hours and wish to bring back any beverage alcohol, you’ll be required to pay all applicable duties, levies and taxes at the border. CALCULATING FEES
I'm travelling outside of Canada and plan to bring alcohol
with me when I return to Ontario. I will be bringing back more than my duty free limit and I need assistance determining the fees I will pay at the border. The LCBO allows for the importation of purchases of beverage alcohol made while travelling outside of Canada, provided certain protocols are followed.
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) 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 If you scroll further down the page you will see a chart entitled "Accompanied Importations" (note there is a second chart further down entitled "Unaccompanied Importations" - this one does not apply in your case). This chart provides examples of the duty, tax and levies payable to CBSA. The cost of an actual importation will differ depending on the size of the bottle, the country of origin, the retail price you paid and the current exchange rate. The retail price will be converted from the currency you paid into Canadian dollars by CBSA when you arrive at the border. If you know the details regarding the bottle(s) you intend to purchase you can calculate the following costs per bottle:
- Import Duty:
o $0.0187/litre of imported wine, free for US-made
wine o $0.0492/litres of absolute alcohol (LAA) of spirits, free for US-made spirits * o No import duty on beer o - Excise Tax/Duty: o $0.62/litre of wine o $11.696/LAA of spirits o $0.31/litre of imported beer over 2.5% ABV o - Border Levy: o Wine: 39.6% of the retail price + import duty + excise tax o Spirits: 59.9% of the retail price + import duty + excise tax o Beer: $0.676/litre - HST: 13% of retail price + import duty + excise tax - Container Deposit: $0.10 for a container less than or equal to 630 ml or $0.20 for a container greater than 630 ml *How to calculate LAA: container volume (in litres) x alcohol volume = LAA Example: 0.75 L (750 mL container) x 0.40 (40% ABV) = 0.3 litres of absolute alcohol (LAA)
**Note to Licensees: These guidelines relate strictly to
importation for personal consumption.
EXAMPLE:
1 BOTTLE OF PONOS DINGAC 0.75L PRICE 20 EUROS
IMPORT DUTY: $0.0187/L x 0.75L = $0.014025 (PER
0.75L BOTTLE)
EXCISE TAX/DUTY: $0.62/L x 0.75L = $0.465 (PER 0.75L
EXAMPLE = = $16.51/ BOTTLE TO BRING IT INTO CANADA If you’re looking to import wine for personal use to Ontario, Canada, here are some guidelines you’ll need to follow:
1. Be an Ontario Resident: You must be an Ontario resident who is 19
years of age or older. 2. Personal Use Only: The imported liquor should be strictly for personal use. 3. Volume Limit: You cannot exceed a total of 45 liters of beverage alcohol. This can be a combination of wine, spirits, or beer. 4. Proof of Purchase: When returning from a trip abroad, ensure you have all proof-of-purchase documentation, including sales and credit card receipts. You’ll need to present these to the Canada Border Services Agency (CBSA) officials during customs clearance. 5. Duty-Free Entitlement: o If you’ve been out of the country for 48 hours or longer, you can bring back either: 1.14 liters of spirits 1.5 liters of wine 8.5 liters of beer (24 standard-sized bottles) No duties, taxes, or levies will be assessed on this entitlement. o A duty-free entitlement is not included in the 45-liter maximum volume limit. 6. Less Than 48 Hours Abroad: o If you’ve been out of Canada for less than 48 hours, and wish to bring back any beverage alcohol, you’ll be required to pay all applicable duties, levies, and taxes at the border. 7. Having It Sent to You: o If bringing products personally is not possible, you may arrange for them to be shipped to you in Ontario. o Note that a duty-free entitlement is not available if you use this method. o You must make all transportation arrangements using a freight shipping service, not a postal channel. o Your shipment will be processed by the LCBO’s appointed customs broker, currently UPS Supply Chain Solutions. o The broker will calculate applicable taxes, duties, levies, and a broker fee.
Remember to comply with these guidelines to ensure a smooth process
when importing wine or other alcoholic beverages for personal use in Ontario. 🍷🇨🇦 For more detailed information, you can refer to the LCBO’s official page on importing beverage alcohol.1 🥂
