You may be required to pay taxes and customs duties on purchases exceeding your personal exemption. This amount will be calculated by a customs officer following your declaration.
If you exceed the allowances and exemptions permitted on products entering the United States, the approximate tax rates on goods are as follows:
$2 to $3 US dollars per bottle of alcohol, on average
$1.90 US per case of beer, on average
US$10.07 per carton of cigarettes, on average
Products other than alcohol and tobacco may also be subject to customs duties.
If you are a Canadian citizen returning to Canada, you may be required to pay regular taxes and customs duties on the value of items exceeding your personal exemption limit.
Be aware that many items qualify for reduced or zero duty.