DUTIABLE/RESTRICTED ITEMSImportation of alcohol requires a detailed list (giving type, size, and quantity) and an Import PermitTobacco productsFoodstuffs in reasonable quantities are permittedMeatPornographic materialsCommercial quantities of anything pay dutiesNew 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 PermitHunting rifles or shotguns for sporting purposes (that are not adapted) are not restrictedNo restrictions apply on air pistols or air rifles provided the muzzle velocity does not exceed 500 feet per second
PROHIBITED ITEMSWeapons (except as stated above), explosives, fireworks and all ammunitionNarcotic drugsAnimal products on the endangered species listPlants, sand and other related matter require a Phytosanitary Certificate and Import Permit issued in advance by the Department of AgricultureSome fruits and vegetables are prohibited
MOTOR VEHICLESCanadian Motor Vehicle Safety and Emission control regulations applyVehicles over 15 years old are subject to different regulations and costly modifications may be requiredVehicle must bear the 'Statement of Compliance' label affixed by the manufacturerVehicle may be subject to local taxes but are duty-freeForm K-22, immediate registration and licensing is required for exemption from dutiesDocuments required:o Registrationo Proof of ownership
The Port of Toronto, one of Canada's largest major inland ports, is situated on the northwest shore of Lake Ontario. Its location at the doorstep of downtown Toronto provides access to 25 per cent of Canada’s population and is no more than 1300 km from many of North America’s largest cities.