Importing by mail or courier
Disputing duty and taxes

When you receive your goods, there will be a form E14, CBSA Postal Import Form attached. This form will indicate the amount of duty and taxes you owe.

You have two options:

1. Refuse the parcel and request a reassessment (a review of the amount charged before paying); or
2. You can pay the duty and taxes and request an adjustment (a review of the amount charged after it is paid).

How do I request a reassessment ?

1. After refusing delivery, ask Canada Post to return the goods to the CBSA.
2. Canada Post will take your telephone number, provide you with a form and return your parcel to the CBSA.
3. The CBSA will contact you to discuss the assessment.
   1. If the CBSA decides no duty or taxes are owed, Canada Post will deliver your parcel;
   2. If the CBSA decides duty and taxes are owed, they must be paid when Canada Post delivers your parcel.

How do I request an adjustment ?

1. Complete Form B2G, CBSA Informal Adjustment Request. (Form B2G is printed on the back of the top copy of Form E14, which is attached to your parcel.)
2. Send the form and any supporting documents—such as invoices that show the correct value of the products or other material that describes them— to the nearest Casual Refund Centre listed on the form.

The CBSA will review your claim and process any applicable refund.

Date modified:

2021-08-13