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Old Jan 23, 2016, 10:06 am
  #1  
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booze duty exemption

If I show up at YYZ with one bottle of expensive scotch and six bottles of medium priced wine, can I use my exemption on the scotch, or do they average it out?

I live in the US where they automatically use the exemption on the highest duty item (and the duty on wine is so low they never collect it) but I'm coming through Toronto this time and driving home.
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Old Jan 23, 2016, 10:11 am
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Thread relocated to Canada forum for more discussion.

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Old Jan 23, 2016, 10:19 am
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Originally Posted by jrlevine
If I show up at YYZ with one bottle of expensive scotch and six bottles of medium priced wine, can I use my exemption on the scotch, or do they average it out?

I live in the US where they automatically use the exemption on the highest duty item (and the duty on wine is so low they never collect it) but I'm coming through Toronto this time and driving home.
You can use your exemption on any bottle you want. If your Scotch is 750 mls, I would claim the scotch and 1 bottle of wine on your exemption. Tell the officer you live in the States and are driving home. He/she may wave all duties.
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