If you are going into the USA, there are restrictions as to what you are allowed to bring into the USA duty free.
It's important to note, that the USA duty free allowance is assessed regardless of where the items are purchased (either LCBO's or Duty Free at the border).
There is a big misconception as to the status of items bought at duty free shops. Items bought at duty free must still be declared to Customs. The prices charged at a duty free shop do not have any duties included in there price.
For example, if you cross into the USA at Fort Erie, ON, just before you cross the border (and after you have gone by the final exit to a Canadian road) you can visit a duty free shop. Products in this store have had no duty or taxes assessed on them by any Canadian Gov't. However, once you drive another 1000 feet (and are in the USA) the place of purchase loses any relevance. USA customs doesn't care where you purchased the product (either duty free or LCBO). They are only concerned with the amount of items brought into their country. And like Canada, there is a limit on the amount of items that visitors can bring into their country duty free.
Generally, only 1L of alcohol can be imported duty free, per person.
More info can be found below:
http://help.cbp.gov/cgi-bin/customs...nNlYXJjaF9ubCZwX3BhZ2U9MQ**&p_li=&p_topview=1
