The 1992 Border Guide: For Travellers Who Shop and Shoppers Who Travel

Joan McGrath is a Toronto Board of Education library consultant.

This guide explains the complicated workings of the customs systems on
both sides of the Canada/U.S. border. It includes the preparations
travellers should make before leaving Canada, along with sections on
Health Concerns and Insurance; The Tariff Schedules; Prohibitions and
Restrictions; Canadian Taxes; Returning to Canada; and Tariff Rates.

Given the increasing popularity of cross-border shopping, it is
important that potential shoppers understand what constitutes a truly
good buy, know the correct procedures to follow, and have a clear
picture of the possible penalties for smuggling and the seriousness of
the offence. The authors note that the information presented, while
accurate when assembled, is subject to change at any time.