Returning Persons Exemption Regulations

3 (1) It is a condition of importing goods that are classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00 and that have a combined value in excess of the amount of the exemption that the exemption be applied to those goods that are subject to the highest rate of customs duties.

(2) The exemption does not apply to

• (a) alcoholic beverages imported by a person who has not attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province where the customs office through which the alcoholic beverages are imported is located; or

• (b) tobacco imported by a person who has not attained 18 years of age.