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| Bringing it Back |
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| Monday, 09 June 2008 | |
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An unofficial guide to the cost of importing wine as accompanied goods into Canada By Girvan Patterson This article was originally written in 2004, prior to the airlines’ on-board liquids ban, and destined for Vines magazine. It’s published here in revised form for the benefit of land travelers. So you had a great trip. You found that amazing little winery that produces only 200 cases a year and you were so lucky to get one. But in the sober light of day you face the real problem—what will Canada Border Services Agency (neé Canada Customs) say? It turns out the answer varies substantially according to where you cross the border! Most people are aware they have a “duty free allowance’ when returning to Canada, and after 48 hours that can include 1.5 litres of wine—conveniently 2 bottles worth. (Not 1.14 litres frequently quoted—that’s the 40 ounces you’re allowed for hard liquor.) What isn’t well known is that even if you have more than this amount, there are now quite realistic allowances and affordable charges for the excess. In the “old days” excess wine was treated like spirits and charged prohibitive duties. More recently wine has been accepted as not being an equivalent evil, and worthy of distinct rules. However, the rules and amounts are set both federally and provincially, so the answer to “how much?” isn’t consistent, but it is predictable. It mostly depends on where you cross or land too, not where you reside. In every case you will pay federal import duty and excise tax; the amount varies slightly depending on alcohol content and country of origin, but it’s only cents a bottle. The total of this, plus your cost, is your “landed cost”. GST or HST is then charged on this amount. In addition, you will then pay a provincial charge levied by the local liquor board in the province where you enter the country—variously described as a border levy, mark-up, specific tax, assessment, or handling fee. This is the most significant charge, and is either a fixed amount per bottle or a percentage of the “landed cost”. Finally, if you are resident in the same province as you cross, you are charged PST (which for alcohol may be at a different rate to the one you are used to) on the total of the price, duties and provincial levies. Adding this all up, the table gives a guide to what you’ll likely pay in each location. This data is for a typical bottle of still table wine; some provincial fees are higher for sparkling wine. The table is for wine that you’ve brought with you—the rules and rates for unaccompanied shipments can differ.  Interesting results, eh? Maybe you want to think twice about where to land! Although the rules are clear, and your arrival hopefully now stress-free, you will have to make a visit to the Customs cashier to finalize your transaction, and not all agents will be familiar with the calculation, so be patient. Have a clear list ready of the amounts you paid for your excess quantities. The prudent traveler will presumably ensure the most expensive bottles are included in the “free” two-bottle allowance. So, with a little planning, and without any undue stress, it is possible to bring back that great discovery! Necessary disclaimers: this is intended as a guide and there are subtleties in the rules that may slightly alter the results in specific cases. If the examples given in the table appear not to add up exactly from the rates given, it’s because the arithmetic varies by province, depending on where in sequence each tax is applied. And please don’t argue with the customs officer if he comes up with a different answer to this article! Finally, my grateful thanks to the many staff of the provincial liquor boards and the Canada Border Services Agency who so patiently answered all my questions and helped resolve (hopefully) all the regional nuances of the regulations. For an on-line spreadsheet to calculate your own payments or to download a full copy of the original article, go to www.girvanpatterson.com/Wine/bringingitback.htm. |
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| Last Updated ( Monday, 09 June 2008 ) |
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 The National Capital Sommelier Guild strongly supports moderate and responsible consumption of wine and spirits. Guild dinner events allow a designated driver to attend at a reduced price. The designated driver will not be served alcohol. Guild tasting events provide and encourage the use of spit buckets. |
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