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Japan's new tax refund system from November 1, 2026
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Bringing purchases home to Canada from Japan

Canadian residents returning from Japan can bring in goods up to a set value without paying duty and taxes, and the amount depends on how long they were away. Food is regulated separately by the Canadian Food Inspection Agency, and its rules on meat are strict. This guide follows the CBSA, CFIA and Health Canada pages as of 28 October 2026.

By Mikako Yoshida ·Published 28 October 2026

Bringing purchases home to Canada from Japan
Haneda Airport Terminal 3 · Photo: MaedaAkihiko (CC BY-SA 4.0)

Personal exemptions for residents of Canada

Time outside CanadaExemption per personAlcohol and tobaccoWhere the goods must be
Less than 24 hoursNo personal exemptionNot included—
24 hours or moreUp to CAN$200. If the goods are worth more, duty and taxes apply to the entire amount.Not includedWith you when you enter Canada
48 hours or moreUp to CAN$800. Above that, duty and taxes apply only to the amount over CAN$800.Included, within the limits belowWith you when you enter Canada
7 days or moreUp to CAN$800Included, within the limits belowAlcohol and tobacco with you; other goods may follow by mail or courier
Baggage claim, Toronto Pearson Terminal 1
Baggage claim, Toronto Pearson Terminal 1 · Photo: Silver Dovelet (CC BY-SA 4.0)

Alcohol and tobacco after 48 hours or more away

ProductFree of duty and taxesConditions
Alcohol (one of these)1.5 litres of wine, or 1.14 litres of alcoholic beverages, or 8.5 litres of beer or aleMinimum age of the province or territory where you enter: 18 in Alberta, Manitoba and Quebec, 19 elsewhere
Cigarettes200 cigarettesYou must be 18 or older. Packages must be stamped “duty paid Canada droit acquitté”; unstamped products are assessed at a special duty rate.
Cigars50 cigarsYou must be 18 or older
Manufactured tobacco200 gramsSame stamp rule as cigarettes
Tobacco sticks200 tobacco sticksSame stamp rule as cigarettes
Vaping productsUp to 120 millilitres (liquid) or 120 grams (solid) in no more than 12 devices and containersYou must be 18 or older

How the exemption is counted

Each person has their own exemption. You cannot combine it with another person’s or transfer it to someone else. Children are also entitled to an exemption as long as the goods are for the child’s use, and a parent or guardian can make the declaration on the child’s behalf.

You also cannot combine your own exemptions. A trip of 9 days gives you one CAN$800 exemption, not CAN$1,600 from the 48-hour and 7-day exemptions together. The goods must be for personal or household use; souvenirs and gifts count, goods for resale or for another person do not.

Values are declared in Canadian dollars. Generally the value for duty is what you paid, including foreign tax, converted at the exchange rate the CBSA recognises. The CBSA says that foreign tax already refunded, or to be refunded, by a foreign government does not have to be included. Japan’s tax-free refund only returns Japanese consumption tax; the Canadian exemption is a separate system with its own limits.

After a trip of 48 hours or longer you can bring up to CAN$300 of additional goods above your exemption at a beneficial duty rate of 7%. This does not apply to alcohol or tobacco, applies only to goods that are with you, and GST or HST is still payable. Beyond that, regular duty, GST/HST and any provincial levies apply to the excess.

Food and other goods that are restricted

  • Fresh, dried and cured meat from countries other than the United States is not permitted. This covers products such as wagyu steaks, beef jerky, ham and sausages.
  • Meat products are allowed only if commercially prepared, cooked, shelf-stable and in a sealed can, glass jar or retort pouch, carried by you, up to 20 kg. Products containing beef must come from a country of negligible risk for BSE.
  • Pork in any form, including cooked or processed, should not be packed in your luggage, according to the CFIA.
  • Eggs and processed egg products from countries other than the United States are not permitted.
  • Pufferfish (fugu) is not permitted. Other fish and seafood is limited to 40 kg, dried fish to 10 kg and fish roe to 1 kg.
  • Dairy: only ice cream, yogurt, kashk and pasteurized cheese are permitted from any country, up to 20 kg.
  • Fresh fruit and vegetables may be restricted or prohibited depending on the country of origin. Where permitted, the limit is 20 kg each; check the CFIA’s Automated Import Reference System before you fly.
  • Plants and seeds must be declared and must not be a regulated pest or invasive species. Goods contaminated with soil are usually refused.
  • Health products: no more than a 90-day supply or a single course of treatment, whichever is less, in the pharmacy or original retail package or with the original label. A product sold without prescription abroad may need one in Canada.

Useful before you fly

eSIM for Japan, installed before you leave home

Airalo Saily Yesim

JR Pass and Shinkansen tickets

Klook KKday

Airport transfer when you have a lot of shopping bags

Klook Trip.com Welcome Pickups

Luggage storage in Tokyo for the hours before an evening flight

Radical Storage

Hotels in Japan

Klook Trip.com

Coupons

Arriving in Canada

  1. Advance Declaration

    At Vancouver, Toronto Pearson (Terminals 1 and 3), Montréal-Trudeau, Winnipeg, Halifax, Québec City, Calgary, Ottawa, Edmonton and Billy Bishop Toronto City you can submit your customs and immigration declaration in the ArriveCAN app up to 72 hours before your flight.

  2. Kiosk, eGate or card

    At the airport you confirm or update the declaration at a kiosk or eGate. If you were given Form E311, the CBSA Declaration Card, complete it before landing.

  3. Declare everything bought abroad

    Declare all goods acquired outside Canada, including gifts and items bought at Canadian or foreign duty-free shops, and all food, plants and animal products.

  4. Cash of CAN$10,000 or more

    Report currency and monetary instruments worth CAN$10,000 or more in total, in any currency, on the card, at the kiosk or to the officer.

  5. Pay duty and taxes

    Pay by cash, traveller’s cheque, Visa, American Express or MasterCard; debit cards are accepted at most CBSA offices. The officer gives you a receipt.

  6. Goods sent home from Japan

    After 7 days or more away, goods other than alcohol and tobacco can follow you. Tell the officer and ask for Form BSF192; you have 40 days from your return to claim them.

Undeclared goods

If you do not declare goods, or declare them falsely, the CBSA can seize them. To get them back you may have to pay a penalty of 25% to 70% of their value. Alcohol and tobacco that are not properly declared are seized permanently, and undeclared food can lead to confiscation, a fine or prosecution.

Raw wagyu beef from Shimane
Raw wagyu beef from Shimane · Photo: Nesnad (CC BY 4.0)

Questions travellers ask

I was in Japan for 10 days. Do I get CAN$1,600?
No. Exemptions cannot be combined, so the most you can claim is CAN$800. Above that, the beneficial 7% duty rate applies to up to CAN$300 of further goods, plus GST or HST.
Can my partner and I use our two exemptions for one expensive watch?
No. A personal exemption cannot be combined with another person’s or transferred. Each person claims only their own goods.
Can I bring back wagyu or beef jerky?
No. The CFIA does not permit fresh, dried or cured meat from countries other than the United States. Only commercially prepared, cooked, shelf-stable meat in a sealed container is allowed, and beef products only from countries of negligible BSE risk.
Do I need to declare what I bought at the airport duty-free shop in Japan?
Yes. The CBSA requires you to declare goods bought at a Canadian or foreign duty-free shop. They count towards your exemption.
Is Japanese consumption tax part of the value I declare?
The value for duty is generally the price you paid including foreign tax. The CBSA says foreign tax already refunded, or to be refunded, by a foreign government does not have to be included. Keep your receipts with you.
How much Japanese cold medicine can I bring?
Health Canada allows no more than a 90-day supply or a single course of treatment, whichever is less, based on the directions for use, in its original package or with its original label.

Before you leave Japan

Tax refund kiosks at Japanese airportsWhere the customs check for your tax-free purchases happens before you fly home.How the Japanese refund is paidCard, cash and other ways the consumption tax comes back to you.Common mistakesWhat causes refunds to be refused at departure.

Read this next

Claiming your tax refund at the airportWhere to find the tax-free kiosk at Japanese airports, what green and red results mean, using Visit Japan Web, and what to do on connecting flights and cruises.What you can and cannot buy tax-free in JapanWhat qualifies for Japan’s tax refund from 1 November 2026: gold bullion and coins no, jewellery and iPhones yes, meals and hotels no, business use now allowed.Airport duty-free in Japan and how it differs from tax-free shoppingNarita, Haneda and Kansai duty-free shops are not part of the new refund system. What each removes, who can buy, pre-orders, arrival shops and allowances.

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