The Canada Border Services Agency (CBSA) licenses duty-free operators, which sell goods to travellers leaving Canada. Duty-free shops are located at 53 land border and international airport locations across Canada. They sell goods free of certain duty and taxes normally levied on goods sold in Canada.
Duty-free shops at international airports have been in existence since the 1960s followed by the expansion to land border locations in 1986.
How they work
Duty-free shops are intended only for customers who are about to leave Canada. Goods purchased at a duty-free shop must be immediately exported. Apart from selling duty- and tax-free goods, these shops also provide information on duty-free exemption limits to travellers to the United States and to returning residents of Canada.
The CBSA oversees the licensing of duty-free shops, primarily to ensure duty-free goods are properly accounted for and exported. The CBSA also monitors duty-free shops to ensure they comply with government requirements, and modifies related regulations and policies.
- Duty Free Shop Regulations (Department of Justice)
- D4-3-2 - Duty-Free Shop – Licensing
- D4-3-4 - Duty-Free Shop – Operational Responsibilities
- D4-3-5 - Duty-Free Shop – Inventory Control and Sales Requirements
- D4-3-7 - Duty-Free Shop - Contraventions and Penalties
- B116 - Canada Customs Duty-Free Shop Accounting Document
- B117 - Duty-Free Shop Summary of Monthly Sales
- BSF664 - Duty-Free Shop Application/Amendment
- E15 - Certificate of Destruction/Exportation
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