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https://www.tripsavvy.com/what-visitors-can-buy-at-duty-free-1481856
Aug 03, 2020 · After a stay of 48 hours or more in Canada, a U.S. citizen or resident may return to the U.S. with: $800 worth of goods per person, tax and duty-free. Purchases may include 1.14 liters of alcohol, 200 cigarettes (1 carton), and 50 cigars. Any purchases in excess of the $800 allowance may be subject to duties and taxes.
https://traveltips.usatoday.com/dollar-limits-canadians-across-us-border-109015.html
Staying 48 Hours. If you spend at least 48 hours but less than one week in the United States, your personal exemption rises to $800 per person, including young children and infants.
https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide
Oct 11, 2017 · Returning after 48 hours or more. You can claim goods worth up to CAN$800 without paying any duty and taxes. You must have the goods with you when you enter Canada. You can bring back up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer.
https://cbsa-asfc.gc.ca/travel-voyage/ifcrc-rpcrc-eng.html
In all cases, goods you include in your 24-hour exemption (CAN$200) or 48-hour exemption (CAN$800) must be with you upon your arrival in Canada. Except for tobacco products and alcoholic beverages, goods you claim in your 7-day exemption (CAN$800) may be shipped to your home by mail, courier or other means of transportation.
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