Request a refund or adjustment of duties and taxes paid
What to do if your claim is denied

There are many reasons why a refund claim can be denied. In the case of a denied request, you can file an appeal. It is also possible that your claim was rejected because something was missing.

On this page

• Rejected claims versus denied claims
• Common reasons a claim is denied
  
  • If you received a refund in the past but were denied this time
• What to do if you disagree with the decision

Rejected claims versus denied claims

If you receive a rejection letter, your request was either:

• missing documents
• not in French or English
• the request form itself was incomplete (for example, missing a signature)

There is no appeal process for rejected claims, you can simply resend the claim with the missing or corrected information. Make sure to include the adjustment number listed on your rejection letter.

If you received a denial letter it means you have not met the requirements for the refund or adjustment.

Common reasons a claim is denied

• You are not entitled to the refund as you did not pay the duties and taxes
• You returned the goods (exported) to the seller outside of Canada, but did not receive a credit or refund
• Your export documents do not prove that the goods left Canada
• Your goods may have qualified under a personal exemption but were not granted that exemption at the time of importation. Examples of exemptions include those for:
  
  • settlers
  • returning residents
  • Canadian residents away 24 hours to more than 7 days
  • visitors
  • Canadian residents importing vehicles temporarily
• Your goods-to-follow were not properly documented on a casual goods accounting document at the time of importation

If you received a refund in the past but were denied this time

There are many reasons why your current claim was not accepted but your old one was, even if you applied for a refund using the same rationale.

For example:

• you may have submitted different documents
• the policy changed
• the reason or good was similar but not identical

What to do if you disagree with the decision

You can appeal a denied request if you applied for a refund based on a re-determination of one of the following:

• Tariff classification
• Origin
• Value

You must appeal within 90 days of the decision date on the denial letter from the Casual Refund Centre.

You may file an appeal electronically by completing the CBSA Appeal Form and selecting a trade decision as the type of review.

Steps to file a paper appeal

• Send a letter to the CBSA Regional Recourse Division, Trade Program Appeals Unit as indicated on the decision notice
• Attach previously submitted documents, including:
  
  1. your request form (B2G)
  2. a copy of the decision notice
  3. any other information that supports your request

Appeals for refund claims not related to tariff classification, origin, or value

If you applied for a refund that was not related to tariff classification, origin, or value, you may request a review by the management team at the Casual Refund Centre where your claim was originally denied.

Send your complete original claim with a new B2G form. Indicate this is a review of the denial decision and include the denial letter and any other documents you feel will prove your case to the Casual Refund Centre.

Related links

• More information on appeals: Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency.