I was being a slight bit loose with the term markeup, markeup is actually only one component of the pricing.
As long as you are in the states 48 hours, you have the same personal exemptions as anywhere. But if less than 48, DO NOT CROSS INTO NB, or don't buy beer.
You can find all the details in Memorandom D2-3-6. For every import (non-commercial) outside the exception, you have three components:
1. Duty: same across the country...$31.22 per hectolitre. That's litres/100, so 8L is 0.08hl and the duty on that would be $2.50.
2. Taxes, varies by province, but for NB it's the HST. You pay that on the value (US value I think). So let's you bought 8L worth $200, your HST would be $26.
3. Provincial markeup... here's the serious shitkicker, for NB it's 82% of the US value, so your $200 beer has a markeup of $164!!!!!! Note in ON it's 67.6 cents per litre, PQ is even better at around 40 cents.
So, your 8L of $200 US beer would cost you $192 CDN to bring across the border in NB. Given that $200USD is considerable less than that in CDN right now, your actual total fee is quite a bit higher than 100% so I was even shortchanging the robbery. So, again, I said 100% markeup just to make it easy to communicate. The actual markeup is a bargain at 82%, fckers.
That same order coming back to ON would run you just shy of $34.
DO NOT CROSS A BORDER WITHOUT AN EXEMPTION INTO NB!!!
Here is the relevant CBSA Document. Markeup is detailed in Appendix B:
http://www.cbsa-asfc.gc.ca/publications ... 6-eng.html
And also in case anyone asks, this has nothing to do with your province of residence. All applicabe duties//taxes/markeups are based on the point of crossing.