Duty free shops
The Canada Border Services Agency (CBSA) licenses duty free operators, which sell goods to travellers who are about to leave Canada. Duty free shops are located at 52 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 s followed by the expansion to land border locations in .
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 for travellers to the United States and for 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 maintains 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
- BSF664 - Duty Free Shop Application/Amendment
- E15 - Certificate of Destruction/Exportation
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