Toronto (CATOR)

DUTIABLE/RESTRICTED ITEMS Importation of alcohol requires a detailed list (giving type, size, and quantity) and an Import Permit Tobacco products Foodstuffs in reasonable quantities are permitted Meat Pornographic materials Commercial quantities of anything pay duties New items (Customer must supply Bill of Sale for any new item which may be questioned by the Customs office) Radio equipment (CB's and walkie-talkies) Office equipment (even if used) Handguns require a permit (but are very seldom granted) Pistols, revolvers or fully automatic firearms are not permitted for sporting purposes and require a Police Permit Hunting rifles or shotguns for sporting purposes (that are not adapted) are not restricted No restrictions apply on air pistols or air rifles provided the muzzle velocity does not exceed 500 feet per second PROHIBITED ITEMS Weapons (except as stated above), explosives, fireworks and all ammunition Narcotic drugs Animal products on the endangered species list Plants, sand and other related matter require a Phytosanitary Certificate and Import Permit issued in advance by the Department of Agriculture Some fruits and vegetables are prohibited MOTOR VEHICLES Canadian Motor Vehicle Safety and Emission control regulations apply Vehicles over 15 years old are subject to different regulations and costly modifications may be required Vehicle must bear the ""Statement of Compliance"" label affixed by the manufacturer Vehicle may be subject to local taxes but are duty-free Form K-22, immediate registration and licensing is required for exemption from duties Documents required: o Registration o Proof of ownership