Although the LCBO offers a broad selection of wines, spirits, beers and
other products from around the world, on occasion, customers identify
products that they would like to purchase that are not currently available
from LCBO stores.
The LCBO’s Private Ordering department serves this need. By providing as
much detail on the products you wish to import, a Private Ordering
representative will contact the supplier, obtain a price quote and, with
your agreement, arrange to ship it to Ontario for pick-up. For more
information on this service, please
click here.
Using this service ensures that all customs and regulatory requirements
are satisfied and reduces the likelihood of unforeseen complications that
may arise from incomplete or missing receipts or other required customs
documentation.
However, it is possible to import unplanned purchases of beverage alcohol
made while travelling outside of Canada, provided certain protocols are
followed.
PERSONAL IMPORTATIONS BRINGING IT WITH YOU
If you choose to import beverage alcohol products when returning to
Ontario from a trip abroad you must:
- Be an Ontario resident 19 years of age or older;
- Be bringing
products back for personal use only;
- Not exceed a total of
45-litres of beverage alcohol (any combination of wine, spirits or
beer);
- Have all proof-of-purchase documentation including sales
and credit card receipts ready to present to Canada Border Service
Agency (CBSA) officials when you are going through Customs;
- Pay
all applicable import and excise duties, taxes and levies as detailed
below.
If you’ve been out of the country for 48 hours or longer you may, under
the federal duty-free entitlement, bring back either 1.14 litres of spirits,
1.5 litres of wine or 8.5 litres of beer (24 standard sized bottles). No
duties, taxes or levies will be assessed on this entitlement when you make
your declaration to CBSA. A duty free entitlement is not included or counted
as part of the 45-litre maximum volume limit. If you’ve been out of Canada
for less than 48 hours and wish to bring back any beverage alcohol, you’ll
be required to pay all applicable duties, levies and taxes at the border.
HAVING IT SENT TO YOU
If bringing products home personally is not possible, you may arrange for
them to be shipped to you in Ontario provided the requirements described
below are met. Please note that a duty-free entitlement is not
available to you if you use this method.
You must make all transportation arrangements (you must use
a freight shipping service not a postal channel) and your shipment will be
processed somewhat differently than a personally accompanied importation
when it reaches Ontario, Canada. Rather than being processed by CBSA, your
direct shipment will be processed by the LCBO’s appointed customs broker,
currently UPS Supply Chain Solutions (see information below). The LCBOs broker will
calculate the applicable taxes, duties and levies as detailed below, as well
as a broker fee to process the transaction. When making a direct shipment
you must:
- Be an Ontario resident 19 years of age or older;
- Be
importing products for personal use only;
- Not exceed a total of
45-litres of beverage alcohol (any combination of wine, spirits or
beer);
- Provide documentation indicating the value of your
shipment (supplier invoices, etc.) along with proof of payment
(typically a credit card receipt).
In addition, the shipment must:
- Be consigned to the LCBO c/o yourself on the shipment manifest or
bill of lading;
- Be clearly marked as beverage alcohol on all
transport and customs documentation;
- Not include any non-alcohol
items, just beverage alcohol;
- Be accompanied by a completed
Canada Customs Invoice (CCI) indicating the brand name(s), vintage if
applicable, alcohol by volume, format, quantity and accurate valuation
(as noted above). CCIs are available by
clicking here.
It is your responsibility to ensure the above documentation is
fully completed and accurate in order for the LCBO’s broker to account to
CBSA for the release of your shipment with minimal disruption. It is also
your responsibility to pay any additional storage charges, processing fees
or other related service charges incurred due to incomplete or inaccurate
documentation.
If you are expecting a direct shipment, please ensure it is referred to
the LCBO’s customs broker:
UPS Supply Chain Solutions
Attention: LCBO Team
Tel: 905 677-6735
Fax: 905 677-3119
IMPORTANT INFORMATION
As noted, beverage alcohol can be imported into Ontario by residents for
personal use by following the procedures noted above. It is very important
to remember that beverage alcohol brought in either on your person
(accompanied) or via direct shipment (unaccompanied) may not, in any
circumstance, be used at a licensed establishment, or a reception, consumer
or trade show or significant event, community festival or fundraising
Special Occasion Permit (SOP) event.
Should you have any questions regarding the importation of beverage
alcohol into Ontario for your own personal use or for other LCBO services,
please refer to the contacts listed below.
PRODUCTS/GENERAL INQUIRIES
If you would like to locate an LCBO retail store location or search for a
product, please visit our
Store Search
or Product Search
section. If you have a general inquiry, please contact us at:
Mail: LCBO Customer Service,
55 Lake Shore Blvd. East,
Toronto, ON, M5E 1A4
Telephone: 1-800-ONT-LCBO (1-800-668-5226) or 416-365-5900 in the
local Toronto area. TTY Users dial toll-free at 1-800-361-3291.
Hours of Operation: Monday to Saturday from 9:00 am to 6:00 pm
(EST).
E-mail: infoline@lcbo.com
Ontario Provincial Border Levies
Casual Importations
(5 cases (45 litres) or less)
|
| Accompanied importations |
Spirits
750mL bottle |
Wine
750mL bottle |
Beer
24 x 355mL |
| |
59.9%
of value |
39.6%
of value |
$0.676
per litre |
| Retail Price |
$ 21.9500 |
$ 10.4000 |
$ 12.0000 |
| Import Duty(1) |
$ 0.0148 |
$ 0.0140 |
$ - |
| Excise Tax/Duty(2) |
$ 3.5088 |
$ 0.4650 |
$ 2.6599 |
| Subtotal 1 |
$ 25.47 |
$
10.88 |
$ 14.66 |
| Border Levy(3) |
$ 15.26 |
$ 4.31 |
$ 5.76 |
| Subtotal 2 |
$ 40.73 |
$
15.19 |
$
20.42 |
| HST(4) |
$ 3.31 |
$ 1.41 |
$ 1.91 |
| Consumer Price |
$
44.09 |
$
16.60 |
$
22.33 |
|
NOTES:
1. Import Duty Rates vary according to product type and
alcohol content. Rates used in this example are $0.0492/LAA for
other imported spirits (it is free for US spirits), and
$0.0187/litre for other imported wine (it is free for US wine). Beer
is not charged import duty.
2. Rates are $11.696/LAA for spirits, $0.62 per litre for
wine and $0.3122/litre for beer. 100% Domestic produced wine is
excise free. Excise duty relief for beer with greater than 2.5%
alcohol by volume produced by domestic brewers is as follows:
• $3.122/hl for first 2,000 hectolitres produced annually (90%
excise duty reduction)
• $6.244/hl for next 3,000 hectolitres (2,001 - 5,000 hl) produced
annually (80% excise duty reduction)
• $12.488/hl for next 10,000 hectolitres (5,001 - 15,000 hl)
produced annually (60% excise duty reduction)
• $21.854/hl for next 35,000 hectolitres (15,001 - 50,000 hl)
produced annually (30% excise duty reduction)
• $26.537/hl for next 25,000 hectolitres (50,001 - 75,000 hl)
produced annually (15% excise duty reduction)
• $31.220/hl for over 75,000 hectolitres produced annually (regular
rate) 3. Border levy is applied to the value of
subtotal 1
4. HST is 13% applied to the value of subtotal 1
|
Ontario Provincial Border Levies
Casual Importations
(5 cases (45 litres or less)
|
| Unaccompanied importations |
Spirits
750mL bottle |
Wine
750mL bottle |
Beer
24 x 355mL |
| |
143.7%
of value |
102.2%
of value |
$1.70
per litre |
| Retail Price |
$ 21.9500 |
$ 10.4000 |
$ 12.0000 |
| Import Duty(1) |
$ 0.0148 |
$ 0.0140 |
$ - |
| Excise Tax/Duty(2) |
$ 3.5088 |
$ 0.4650 |
$ 2.6599 |
| Subtotal 1 |
$ 25.47 |
$
10.88 |
$ 14.66 |
| Border Levy(3) |
$ 36.61 |
$ 11.12 |
$ 14.48 |
| Subtotal 2 |
$
62.08 |
$
22.00 |
$
29.14 |
| HST(4) |
$ 3.31 |
$ 1.41 |
$ 1.91 |
| Container Deposit(5) |
$ 0.20 |
$ 0.20 |
$ 2.40 |
| Consumer Price |
$
65.59 |
$
23.61 |
$
33.45 |
|
NOTES:
1. Import Duty Rates vary according to product type and
alcohol content. Rates used in this example are $0.0492/LAA for
other imported spirits (it is free for US spirits), and
$0.0187/litre for other imported wine (it is free for US wine). Beer
is not charged import duty.
2. Rates are $11.696/LAA for spirits, $0.62 per litre for
wine and $0.3122/litre for beer. 100% Domestic produced wine is
excise free. Excise duty relief for beer with greater than 2.5%
alcohol by volume produced by domestic brewers is as follows:
• $3.122/hl for first 2,000 hectolitres produced annually (90%
excise duty reduction)
• $6.244/hl for next 3,000 hectolitres (2,001 - 5,000 hl) produced
annually (80% excise duty reduction)
• $12.488/hl for next 10,000 hectolitres (5,001 - 15,000 hl)
produced annually (60% excise duty reduction)
• $21.854/hl for next 35,000 hectolitres (15,001 - 50,000 hl)
produced annually (30% excise duty reduction)
• $26.537/hl for next 25,000 hectolitres (50,001 - 75,000 hl)
produced annually (15% excise duty reduction)
• $31.220/hl for over 75,000 hectolitres produced annually (regular
rate) 3. Border levy is applied to the value of subtotal 1
4. HST is 13% applied to the value of subtotal 1
5. Effective Feb. 5, 2007, for each refillable container,
deposit is $0.10 for a container less than and equal to 630 ml and
greater than 100 ml; it is $0.20 for a container greater than 630
ml; and $0.00 for a container <=100 ml. |
|
