Request a refund or adjustment of duties and taxes paid
Get your refund request ready

Read through what you need to have ready before submitting your refund request.

On this page

• Have a customs accounting document
• What you need to support your claim
  
  • You returned the goods to the seller outside of Canada
  • Value of goods was assessed incorrectly
  • Goods were described or classified incorrectly
  • Goods were damaged prior to being released by the CBSA
  • Goods were destroyed prior to being released by the CBSA
  • You did not receive all the goods you were supposed to
  • You received goods that were of an inferior quality
• Sending copies of documents

Have a customs accounting document

Before applying for a refund, make sure you have a customs accounting document. It must have the breakdown of any duties and taxes paid. You will need this to fill out your refund request and it must be attached to your claim.

The following are types of accounting documents:

• Casual Goods Accounting Document (BSF715) for goods carried across the border
• CBSA Postal Import Form (E14) for goods received by mail
• Courier receipt, with the CBSA accounting document number, for goods received by courier
• Canada Customs Coding Form (B3-3) or Commercial Accounting Declaration (CAD) for casual goods imported via a broker

Depending on the reason for your claim, you also need to include required documents to support the validity of the claim.

What you need to support your claim

Why are you requesting a refund or adjustment? The reason for your request will determine the documents you need to support your claim.

Note: In some instances, the CBSA may need supporting documents that are not listed here to process your claim. If this happens, the Casual Refund Centre processing your request will contact you.

You returned the goods to the seller outside of Canada

If you returned the goods to the seller outside of Canada, you must attach the following:

• A copy of the original sales receipt from the seller which describes the goods and includes:
  
  • the date of purchase
  • the value and quantity of the goods
  • the amount and method of payment
• A copy of the original customs accounting document
• A copy of the credit note from the seller to prove that you received a refund or credit
  
  • the credit note must include the date the refund/credit was issued, the value and quantity of the goods as well as the amount and method of payment
• Proof the duties and taxes were paid
• Acceptable proof of export, which may include one or a combination of the following:
  
  • Bill of lading (the carrier acknowledges receipt of cargo for shipment with a “bill of lading”)
  • Any documents from the seller clearly showing that the item(s) were exported and returned to the seller
  • Valid courier or postal tracking information showing the goods were delivered to an address outside of Canada
    
    • Courier and tracking numbers alone will not be accepted, but must be accompanied by the packing slip and a print out of the official tracking information that describes the package's journey

Keep a copy of your tracking information

The CBSA must be able to verify an export from Canada. Some companies provide tracking information that may only be available online for a limited timeframe. It is recommended to keep a copy (or a screen print) of the tracking details when shipping goods out of Canada.

For goods going to a sorting centre

If the seller has requested that you return the goods going to a sorting centre in Canada, additional proof must be requested from the seller and included in the refund or adjustment request, showing that the same goods were exported out of Canada.

Value of goods was assessed incorrectly

If your imported goods were assessed a value that you believe is incorrect, you must attach the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid
• An appraisal or other acceptable document showing the accurate value, or where the discrepancy falls, or a credit note (proof of refund from the seller located outside of Canada) for the difference in value

Goods were described or classified incorrectly

If you believe your goods were described incorrectly or given the wrong classification resulting in the duties and taxes being incorrectly assessed upon importation, you must attach the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid

Goods were damaged prior to being released by the CBSA

If your goods were damaged during shipping or up until the time of release from the CBSA's control, you must provide the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid
• A damage report, which can be one of the following:
  
  • A certificate of damaged goods (K11)
  • A written statement by a carrier or an operator of a warehouse to certify that the goods were damaged or deteriorated before the CBSA released them
• A credit note proving that you received a refund or credit from the seller
• A proof of loss in value of the goods as a result of the damage or deterioration

Goods were destroyed prior to being released by the CBSA

If your goods were destroyed during shipping or up until the time of release from the CBSA's control, you must provide the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid
• A credit note proving that you received a refund or credit from the seller
• Proof of one of the following destruction documentation:
  
  • A written statement by a carrier or an operator of a warehouse to certify that the goods were destroyed before the CBSA released them
  • A completed stamped certificate of destruction/exportation (E15) issued by the CBSA

You did not receive all the goods you were supposed to

If the quantity of goods delivered was not what you were supposed to receive but paid duties and taxes for all the goods, you must provide the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid
• Proof of shortage in the form of one of the following documents:
  
  • A copy of a document that provides evidence of the actual quantity of goods shipped to Canada (that is, a credit note showing the amount refunded by the seller to compensate for the shortage)
  • A written statement from the carrier verifying the shortage of the goods and explaining how the goods were lost if the shortage happened while in transit to Canada
  • A written statement by a warehouse or duty free shop verifying the shortage in the quantity of goods if the goods were stolen or lost after being reported to the CBSA and while in the custody of the warehouse or duty free shop

You received goods that were of an inferior quality

If the goods were inferior in quality to the duties and taxes paid, you must provide the following documents:

• A copy of the original sales receipt from the seller which describes the goods, includes the date of purchase, the value and quantity of the goods as well as the amount and method of payment
• A copy of the original customs accounting document
• Proof the duties and taxes were paid
• Proof of the value of the goods received in the form of one of the following documents:
  
  • A copy of a document like a credit note from the seller that provides the amount to compensate for the difference between the value of the goods in respect to the value of the inferior goods
  • An appraisal by a qualified appraiser showing the difference between the value of the goods expected and the value of the good received
  • A written statement of the exporter indicating that the goods are of an inferior quality explaining how the quality is inferior

Sending copies of documents

Copies of documents are acceptable with the exception of the BSF186, Personal Effects Accounting document and the BSF192, Personal Exemption CBSA Declaration. For these, the original document is required.