this post was submitted on 23 Aug 2023
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Are you sure about #3? I think technically the rule may be that if you're over, the entire amount is dutiable
You are allowed the stated amount as personal exemption. Any amount over personal exemption is exercisable.
Having more than the personal limit does not preclude personal exemption.
Having an amount that is higher than personal use (subjective by the agent) puts you at importation, and removes personal exemption. For example 12 cases of wine is not going to fly as personal use if you were out of the country for a week, it would fly if you were on secondment to another country for three years and are moving back.
That's good to know!