Importation of Wine from France

Based upon the following from the LCBO, it would be most cost effective to carry wine back to Ontario. The wine levy on personally carried wine for up to 45 litres is 39.6% while direct shipped is 102.2%. This is for wine above the normal personal exemption.

LCBO says...

Under the federal Importation of Intoxicating Liquors Act all beverage alcohol importations into any Canadian province must be consigned to the provincial government agency having the requisite provincial statutory authority. In Ontario, this agency is the LCBO.

Personally Accompanied Importations:
Recognizing that Ontarians travelling abroad may wish to return with some of the products they have enjoyed during their travels, a casual traveller who is of legal drinking age in Ontario (19) may import on their person up to 45 litres of wine, spirits, beer or any combination thereof. This amount is in addition to a casual traveller's duty free exemption. Unlike the duty free entitlement, there is no minimum required absence from Canada to import up to 45 litres of beverage alcohol on any one day. Travellers should ensure that they have receipts for purchases to present to Customs officials.
No federal or provincial taxes or levies are collected on the duty free exemption. As shown in the attached examples, an accompanied importation of beverage alcohol is subject to federal duties and taxes, provincial tax and a provincial border levy. The provincial border levy is calculated on the landed cost of the importation (i.e., prior to the assessment of PST and GST). The following provincial levy rates are applied to accompanied importations:

Wine: 39.6% of the declared value
Spirits: 59.9% of the declared value
Beer: $0.676/litre.

Levies and taxes are collected by Canada Customs and Border Service Agency (CBSA) officers at the time a casual traveller clears Customs.

Direct Shipment (Unaccompanied Unsolicited Importations):
In the event that a traveller does not accompany the beverage alcohol they purchased abroad or has it shipped directly to Ontario from a foreign manufacturer, they must ensure that documentation is included providing the value of the goods that can be attested to for Customs purposes. Proof of payment, such as a Visa receipt, is required. Goods are subject to all federal and provincial levies and taxes apply. The following border levy rates apply:

Wine: 102.2% of the declared value
Spirits: 143.7% of the declared value
Beer: $1.70/litre

Shipments of up to 45-litres per day can be cleared by UPS SCS Inc., LCBO's appointed customs broker. UPS SCS Inc. collects the provincial border levy. UPS SCS Inc. is a full service brokerage firm and can assist clients with the entire clearance process if they wish. Contact information for UPS SCS Inc: Nicole Bachner 905-678-2130.

Shipments must meet these additional requirements:
* Be clearly marked and declared on all documentation as beverage alcohol; not include any non-beverage alcohol items.
* Be consigned to the LCBO c/o person's name seeking to import the shipment.
* Be accompanied by a fully completed Canada Customs Invoice (CCI).
(To access an on-line CCI, please visit Canada Border Service Agency's Web site at: <http://www.cbsa-asfc.gc.ca/E/pbg/cf/ci1/README.html>.)
* The CCI must clearly and legibly indicate brand name, vintage if applicable, alc./vol., format and quantity of beverage alcohol in the shipment.
* The CCI must include an accurate valuation of each beverage alcohol product that complies with the federal Customs Act.
(This must include proof of payment - such as a Visa receipt.
* Not exceed the 45-litre daily limit. This is not a brand or supplier limit, but a total daily limit.
* Not be consolidated with other shipments.
* Not be abstracted to attempt to comply with the maximum volume limit.