Info:
Customs and Excise Duties
Initial Entry. Upon initial entry to Canada to commence a posting/assignment or upon first entry of any dependant to join you, you may import personal effects, furniture and private motor vehicles for your personal use free of customs duties, sales and excise taxes. Such goods may not be disposed of in Canada without payment of the applicable duties and taxes.

Subsequent Entries. Upon re-entering Canada (after visiting the USA for example) you and your dependants may import consumable goods (food, beverages, clothing etc) and durable goods (vehicles, household furniture, home appliances, etc.) in reasonable quantities for your personal use free of customs duties, sales and excise taxes. However, when you do so, you must be in possession of a valid ID card issued by the CF.

Export Licences for Personal Belongings. Especially valuable items (eg oil paintings) and certain other items (eg sporting guns) may require an export licence from the UK. The regulations are subject to frequent amendment, and in cases of doubt you are advised to refer to the Department of Trade and Industry (Export Services Branch) giving full details of the articles that will be taken overseas.

Relief from VAT on Goods Bought for Export:
Reference: Notice 703 VAT: Export of goods from the United Kingdom, April 2014, This notice explains the conditions for zero-rating VAT on an export of goods, that is, when the goods leave the European Community (EC).
a. Personal Export Scheme. Provided you are posted to Canada for at least 12 months you may, under the Personal Export Scheme, have personal or household effects sent by the shopkeeper by post or as sea or airfreight. The shopkeeper will ask you to sign a short declaration when ordering goods under this scheme. A certificate of entitlement for this purpose can be supplied by BDLS on application.
b. Other Exports.
i. VAT is not chargeable if you order goods from a wholesaler or manufacturer who is registered with HMRC for VAT purposes and if they export them on your behalf, by post or as sea or air freight. Some of the principal retail stores are able to export goods in the same way as wholesalers or manufacturers.
ii. If you employ an export packer, a registered supplier may deliver goods directly to the packer’s premises without charging tax, provided arrangements are made for the packer to pass back to the registered supplier the required evidence that the goods will be exported without having been used in the UK.
Tax Exemption
Liquor, Wine and Beer. Married exchange personnel are entitled to purchase varying quantities of alcohol duty free per month through their *Provincial Liquor Control Board. Provincial liquor regulations vary so much that it is best to make all enquiries through your predecessor. BDLS will provide you with the list of the provincial contact.
*Not available in the province of Quebec.

Single exchange personnel living out will have the same privileges as married exchange personnel. Personnel living in a Mess will require the permission of their Commanding Officer but have the same privileges. Any liquor purchased under these circumstances must be retained under the personal control of the individual concerned.

Liquor Control Boards for each Province will issue permits, which allow personnel to purchase alcohol. Information on applying will be given at your Pre-Arrivals Brief.