Importing by mail or courier
Applying for a refund of duty and taxes
Processing of refund cheques to be interrupted: to (CARM cutover period)
Some system connections linked to the Casual Refund System will be offline during this period. We will continue to review refund claims and will work hard to process all approved claims when systems are back online.
Under certain conditions, the Canada Border Services Agency (CBSA) will refund or adjust the following duties and taxes on non-commercial (casual) goods imported into Canada:
- Customs duties;
- Levies collected under the Special Import Measures Act (SIMA);
- Goods and services tax (GST);
- Harmonized sales tax (HST);
- Provincial sales tax (PST); and
- Provincial tobacco and alcohol taxes.
To request a refund or adjustment of duties and taxes for non-commercial goods, complete Form B2G, CBSA Informal Adjustment Request Form and mail it, along with the required supporting documentation, to the appropriate Casual Refund Centre as specified on the form. Further information can be found in Memorandum D6-2-6, Refund of Duties and Taxes on Non-commercial Importations.
Information for customs brokers
The Casual Refund Electronic Data Interchange Transaction System (CREDITS) is a streamlined process that allows authorized Canadian customs brokers to represent a foreign sales company and electronically submit casual refund claims on behalf of casual importers. Further information on CREDITS can be found in Memorandum D6-2-6, Refund of Duties and Taxes on Non-commercial Importations.
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