Members of a single family, travelling together and living in the same residence, are allowed to pool their exemptions to cover their combined purchases.

Up to 100 cigars, one litre (35.2 American fluid ounces) of alcoholic beverages (if you are older than 21 years of age ) and one carton of 200 cigarettes may be included within your exemption.

Please note that Cuban cigars, although commonly available in Canada, may not be brought into the United States.

If you visit Canada for less than 48 hours, or if you have already claimed a US$400 exemption in the previous days, you are allowed to take goods purchased in Canada worth up to US$200 back into the U.S. Up to 10 non-Cuban cigars, 150 millilitres (5.1 American fluid ounces ) of alcoholic beverages and 50 cigarettes may be included as part of your exemption.

Duty will be charged on any goods worth more than the exemptions described above. Under the Canada-U.S. Free Trade Agreement, duty on the first US$1400 worth of goods ( including the US$400 exemption ) is being phased out. This agreement applies only to goods that are stamped either "Made in Canada" or "Made in the U.S.A.". In 1997 the rate of duty was 1%. The duty itself was scheduled to be eliminated by January 1, 1998.

Any goods worth more than the US$1400 limit will be charged duty at various Rates & Reservations.

Goods not covered by the Free Trade Agreement will continue to have duty charged against them at various Rates & Reservations. For current information on duty Rates & Reservations and levels, please contact U.S. Customs before you leave home