Import Beverage Alcohol into Canada with household effects

Regarding alcohol import in Canada, this will be subject to import duty and tax. You will need to apply and pay for a liquor import permit. A copy of the application and instructions are detailed below. In addition to the fee for the permit, there will also be federal excise duty and sales tax applicable to Canada Border Services Agency at the time of customs clearance. This is expected to be approx. $2-$15 per bottle depending on the type of alcohol, size of bottle, country of manufacture and value.

General Instructions for Completion of Import Permit Requests to Import Beverage Alcohol into Canada with household effects

You must be either a returning Canadian citizen who has been living abroad for more than one year, a person immigrating to Canada, or a person entering Canada on a work permit to qualify for an Import Permit. An Import Permit allows a qualified individual to import Alcohol into Canada as part of his or her normal household effects.

All alcohol imported with household effects:

• must be reported on the Permit Application, and
• must not exceed: 120 bottles of spirits that are 750ml, 1L or 1.14L and 1200 bottles of wine that are 750 ml or 1L in size, and 250 containers of beer (no more than 1L in size).
• must have been owned, possessed, and used by you for at least six months before your return to Canada, if you have lived outside Canada less than five years, and
• must have been owned, possessed, and used by you before your return to Canada, if you have lived outside Canada five or more years, and
• must be imported from the same place you are returning to Canada from

For further information, please refer to:
http://www.cbsa-asfc.gc.ca/travel-voyage/ifcrc-rpcrc-eng.html (Moving Back to Canada)
http://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.pdf (Settling in Canada)

Complete the contact information on the Import Permit – Request Form (LCB 2255) by entering your name, phone number, e-mail address (if applicable), current mailing address, the country you are moving your household goods from, and the date your household goods are expected to arrive in Ontario.

Clearly indicate which category applies to your move of household goods to Ontario by checking the appropriate box (Returning Canadian Citizen – living abroad for more than 1 year but less than five years, Returning Canadian Citizen – living abroad for five years or more, Immigrant to Ontario, or Working in Ontario on a Work Permit) and providing your work permit number (if applicable).

Enter the number of containers for each product type and size. Calculate the bottle deposit by multiplying the quantity by the deposit per container. Calculate the levy by multiplying the quantity by the levy per container. If the container size is not listed attach a detailed list of the containers including the product description, container size, container deposit, and product levy. Enter the deposit and levy information from the attached list. Use the following to calculate the Product Levy:

Levy                                      Product Type
$    1.00 per 700-750mL               Still Table Wine
$    1.25 per Litre                          Still Table Wine
$    3.00 per 700-750mL               Sparkling Wine
$    3.75 per Litre                          Sparkling Wine
$    1.50 per 700-750mL               Port/Sherries
$    2.00 per Litre                          Port/Sherries
$    2.00 per 700-750mL               Spirits
$    2.50 per Litre                          Spirits
$    3.00 per 1.14 Litre                  Spirits
$    0.25 per mini to 100ml           Various
$    0.05 per can or bottle             Beer and Ale (up to 630ml)
$    0.10 per Litre                          Beer and Ale

For bottle sizes not listed, use the per litre lines. Calculate the levy at $1.25/litre for Table Wine, $2.00/litre for Port/Sherries, $2.50/litre for Spirits, $3.75/litre for Sparkling Wine, and $0.10/litre for beer. Using the following to calculate the Container Deposit:

Deposit                               Container Size               Container Type
Nil   100 ml or less               Nil                                all types
$0.10 per container              101 ml – 630ml              all types (except aluminum or steel)
$0.10 per container              101 ml – 1 Litre             aluminum or steel
$0.20 per container              631ml and over             all types (except aluminum or steel)
$0.20 per container              1 Litre and over             aluminum or steel

Calculate the amount of HST payable by adding up the Total Levy for all products being imported then multiplying the total by 13%. The Payment Total is the sum of the Total Levy, HST and Total deposit.

In addition, Federal excise, duty and sales tax are payable to Canada Customs Officials at the time you clear your goods. Please direct your inquiries to a representative by calling: 1-800-461-9999 or 204-983-3500 or 506-636-5064, press “0” to speak to a Representative.

When submitting your import permits application by mail please include payment in Canadian funds in the form of a: Money Order, Bank Draft, or Certified Cheque, made payable to the LCBO (Liquor Control Board of Ontario). CREDIT CARDS are accepted in the form of Visa, MasterCard and American Express. Credit cards must be processed via telephone. Your permit will be mailed to the address on your application.

Please forward the completed application and fee to:

Email: CorpAcct@lcbo.com
Liquor Control Board of Ontario
Attention: Corporate Accounting
55 Lake Shore Blvd. E.
Toronto, ON
M5E 1A4

Alternatively, you can pay in person at the Ottawa location.

Inquiries can be directed to Corporate Accounting: (416) 365-5726, during regular business hours, Monday to Friday between 8:30 am and 4:30 pm.

In Ottawa, you can visit our retail store at 1980 Bank Street (south of Walkley) to have your application processed. For inquiries call: (613) 523-7763.