What is the legal basis for the 8.5-litre personal exemption amount for the importation of beers into Canada?
<p>The <a href="https://www.cbsa-asfc.gc.ca/travel-voyage/atl-lat-eng.html" rel="nofollow noreferrer">duty-free limit</a> for residents returning to Canada is 1.5 L for wine only, 8.5 L for beer and ale only or 1.14 L for all alcoholic beverages.</p>
<p>The relief provisions for wine and alcoholic beverages in general can be found under <a href="https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2021/html/03/ch98-eng.html" rel="nofollow noreferrer">heading 98.04 (9804.10.00 and 9804.20.00)</a> of the Customs Tariff.</p>
<p>But I was unable to find where the exemption for a case of beer comes from.</p>

<p>If it helps, beer is described as &quot;beer made from malt&quot; and is <a href="https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2020/html/02/ch22-eng.html" rel="nofollow noreferrer">in tariff category 2203</a> which is part of Chapter 22. Between countries with &quot;most favored nation&quot; status like the U.S. and Canada, beer is duty free no matter how much of it you import, although it might otherwise have to be declared.</p>

canada alcohol customs-law