Request a refund or adjustment of duties and taxes paid
What is eligible for a refund or adjustment
To be eligible for a refund or adjustment of duties and taxes for the goods you bring in or order from outside of Canada:
- they must be for personal use
- you must have paid the applicable duties and taxes
- you must present the necessary supporting documents
- you must meet the program requirements
Which duties and taxes can be refunded
The duty and tax rates on your goods are based on:
- their value in Canadian currency
- the type of goods you are bringing in or importing
- the country they were made in or shipped from
Duties and taxes that may be refunded or adjusted include:
- customs duties
- levies collected under the Special Import Measures Act (SIMA)
- Goods and Services Tax (GST)
- Harmonized Sales Tax (HST)
- Provincial Sales Tax (PST)
- provincial tobacco and alcohol taxes (also known as excise duty and excise tax)
- surtax
- luxury tax
Reasons you can request a refund
The following are some of the reasons you can request a refund or adjustment:
- The goods were returned to the seller outside of Canada (for example, returned to an online retailer)
- The value of the goods was assessed incorrectly
- The goods were described or classified incorrectly
- The goods were damaged or destroyed before they were released by the CBSA
- The quantity or quality of goods delivered was less than what was identified in the accounting information to the CBSA
Refund of the Canada Post fee
You will get the Canada Post fee refunded only if you meet all these conditions:
- Your goods should have been deemed duty and tax free at importation but were not
- Your claim is approved
- All duties and taxes that you were charged are refunded
Refund of duties and taxes paid on temporary imports
In some cases, the border services officer may request a deposit for goods temporarily imported using the Form E29B, Temporary Admission Permit. In this case when the goods are exported (leave Canada), you may request a refund by contacting the Port of Entry.
If the goods were not imported on an E29B, once exported, you may request a refund by sending the request to the Casual Refund Centre. However, you may not be eligible for a refund.
Important: To be eligible for a refund for goods exported, you must demonstrate that the goods left Canada and that you received a refund or credit from the seller.
What the CBSA cannot refund
- Requests in the amount of $CAN 2.00 or less
- Customs brokerage fees
- Shipping and handling costs
The CBSA cannot refund fees for brokerage and courier services because they are private transactions between the customs broker and the client. For brokerage, shipping, and handling fees, contact your courier or customs broker about refunds.
More information about collection of duties, taxes and service fees by couriers: Importing casual goods by courier.
Goods that are not for personal use
If the goods are not for personal use (meaning they are commercial goods), they are subject to a different refund process.
Learn more about refunds for commercial goods.
Related links
Page details
- Date modified: