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I did a soft landing and didn’t have a goods to follow list. When I came back with my goods after 6 months, I was told it is not possible to do that process except your first landing. I talked with multiple officers at Toronto airport and at the custom offices for vehicle import as well (got my vehicle separately from the US). I was told at the airport that they allow 24 hours in case of some emergency, (eg. someone got sick at landing and can come back the next day to file the document.) If the goods to follow list is not submitted at the time of first landing then it is the officer’s call on whether they can allow no taxes when you are getting your stuff.
I and a couple of friends I know from the US missed submitting the list and got lucky when we came in later. However, if you have time and know roughly what to bring then it will be better to be sure and not take chance on the officer when you come back later.
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If you are coming via the airport you will any way mention about your travel plans in the immigration document. Upon asked by the officer how I plan to get my PR card, I had told him that I will discuss with my attorney to extend the stay to get the PR card.
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Remember to declare any funds you are taking back. I had some funds in form of traveler’s check as proof of funds for initial landing and had to declare the same and fill up extra documents as it was more than 10k USD. Please consider arriving early at Toronto airport as all the US entry related formalities will be done here.
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