Non-residents’ Temporary Importation of Baggage and Conveyances Regulations

4 (1) Subject to subsection (2), the baggage that a person who is not a resident of Canada may temporarily import under tariff item No. 9803.00.00 consists of any goods that the person imports for their personal use and that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada, but does not include more than

• (a) 1.5 L of wine, or 1.14 L of spirits, or 1.14 L of wine and spirits, or 8.5 L of beer or ale;

• (b) 200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks;

• (b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or

• (c) 200 rounds of ammunition or, if they are for the use of that person at a meet held under the auspices of a recognized shooting or rifle association of Canada, 1,500 rounds of ammunition.

(2) If a person described in subparagraph (a)(iii) or paragraph (c) of the definition temporary resident in section 2 has been absent from Canada for not less than 48 hours, the baggage that that person may import under tariff item No. 9803.00.00 does not include alcoholic beverages or tobacco products.