When returning to Canada from abroad, a Canadian resident or citizen is allowed to import alcoholic beverages according to the following rule:
Alcoholic beverages are products that exceed 0.5% alcohol by volume.
You are allowed to import only one of the following amounts of alcohol and alcoholic beverages free of duty and taxes as part of your personal exemption:
Product Metric Imperial *Estimates Wine Up to 1.5 litres Up to 53 fluid ounces Two 750-ml bottles of wine Alcoholic beverages Up to 1.14 litres Up to 40 fluid ounces One large standard bottle of liquor Beer or ale Up to 8.5 litres Up to 287 fluid ounces Approximately 24, 355-ml cans or bottles of beer or ale
This question comes in two parts:
- Into which category does mead fall?
- If the personal exemption limit is exceeded, what excise rate applies? Is it the one from the Customs Tariff Document?
Assume the following:
- The traveller is a Canadian citizen.
- The mead was purchased in a CETA country and documentation is available to prove it.
- The mead is no stronger than a typical wine (11-12% ABV).
- The intent is for personal use and gifts, rather than for sale.