To import items as Unaccompanied Personal Effects and qualify for the duty concessions you must be an arriving person from a place outside Canada and the items must be your personal property that you owned whilst overseas.

TAXES

Customs and Tax law provides a duty and Goods and Services Tax (GST) free concession for certain items imported as Unaccompanied Personal Effects provided all of the requirements listed below are met:

  • You must have recently travelled or intend to travel to Canada
  • the goods must be your own personal property
  • you must have owned and used the items for 12 months or more
  • Goods that are owned for less than 12 months will be subject to duty and GST assessment.
Unaccompanied

Unaccompanied Personal Effects do not include the following items:

  • motor vehicles
  • motor vehicle parts
  • commercial goods

Personal clothing, footwear and grooming items
(excluding fur apparel and perfume concentrates) do not need to be owned and used for 12 months if you are a permanent resident.

Duty free concessions that apply to alcohol and tobacco products that you carry with you when you arrive in Canada do not apply to unaccompanied goods.

Alcohol and tobacco products (cigarettes, cigars or other products containing tobacco) that are imported with your UPEs will be subject to duty, GST and/or Wine Equalization Tax (WET).