For trips of:
• Less than 24 hours: No exemption. This has not changed with the new regulations. Yes, contrary to popular belief, this means that if you’re doing a cross-border day-trip, everything you bring back is subject to applicable duty and taxes. That includes alcohol. Anecdotally, many travelers report being waved through by the agent and not charged duty and taxes for the purchases they’ve declared. But don’t count on it.
• 24 hours or more : $200. You can claim exemption in this category if you have been away at least 24 hours but haven't been away long enough for the 48-hour exemption. But keep in mind that if you bring back more than $200 during this period, you’re liable for duty and taxes on the full amount. Plus, you’re not entitled to bring back any alcohol or tobacco without paying duty and taxes on it; for that, you have to stay away 48 hours or more.
• 48 hours or more: $800. Within this amount, you can bring back a certain amount of alcohol and tobacco according to these guidelines:
50 cigars (non Cuban); or cigarillos;
200 tobacco sticks; and
200 grams of manufactured tobacco.
1.5 litres of wine; or
1.14 litres of liquor; or
24 – 355 ml cans/bottles (8.5 litres) of beer or ale.
Those are the basics. For all kinds of eye-crossing specifics and qualifications, see