Canada Border Services Agency
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Importing by Mail

Disputing Duty and Taxes

If items being mailed to you are subject to duty and taxes, you will find Form E14, CBSA Postal Import Form, attached to your parcel. If you do not agree with the amount of duty and taxes shown on the form, two options are available to you:

  1. You can 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).

Requesting a reassessment

To request a reassessment of the duty and taxes charged on a parcel sent to you, simply refuse delivery of the mail item and ask Canada Post to return it to the CBSA. The following will occur:

  • Canada Post will write your telephone number on Form E14, CBSA Postal Import Form, give you a copy, and return the mail item to the CBSA.
  • The CBSA will contact you to discuss the assessment once it receives your goods from Canada Post.
  • If you don’t have to pay duty and taxes after the reassessment, the CBSA will give the item to Canada Post to deliver to you.
  • If you still have to pay duty and taxes after the reassessment, the CBSA will put a new Form E14 on your mail item.
  • You will have to pay the amount indicated to Canada Post when it delivers the item to you.

Requesting an adjustment

Help with PDF files

To request an adjustment of the duty and taxes being charged on a parcel sent to you, proceed as follows:

  • Complete Form B2G, CBSA Informal Adjustment Request. (Form B2G is printed on the back of the top copy of Form E14.)
  • Send the completed 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.
  • The $9.95 charged by Canada Post will be refunded if it is determined that the goods were duty free and tax exempt at the time of importation.

Note: The $9.95 charged by Canada Post will not be refunded on EMS - Priority mail items, and the CBSA will not refund any broker's fees or shipping and handling costs.