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CBSA Border Services Officer Exam · Question

A traveller has been out of Canada for 5 days. They declare $1200 CAD worth of goods. What is their personal exemption, and on what amount will duty and taxes be assessed? A) Exemption: $200; Assessed: $1000 B) Exemption: $800; Assessed: $400 C) Exemption: $800; Assessed: $1200 D) Exemption: $0; Assessed: $1200

For an absence of 48 hours to 7 days, the personal exemption is $800 CAD. Therefore, duty and taxes would be assessed on the amount exceeding the exemption: $12

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Question: A traveller has been out of Canada for 5 days. They declare $1200 CAD worth of goods. What is their personal exemption, and on what amount will duty and taxes be assessed?

A) Exemption: $200; Assessed: $1000 B) Exemption: $800; Assessed: $400 C) Exemption: $800; Assessed: $1200 D) Exemption: $0; Assessed: $1200

Answer options:

  • Exemption: $200; Assessed: $1000 ✅ Exemption: $800; Assessed: $400
  • Exemption: $800; Assessed: $1200
  • Exemption: $0; Assessed: $1200

Correct answer: Exemption: $800; Assessed: $400

Explanation: For an absence of 48 hours to 7 days, the personal exemption is $800 CAD. Therefore, duty and taxes would be assessed on the amount exceeding the exemption: $1200 - $800 = $400.

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