Importing

Postal Program

Dutiable and taxable importations

The Canada Border Services Agency (CBSA) can examine any item that comes into Canada by mail.

Gifts by mail
If you receive a gift by mail, it may be duty-free.

Duty and taxes
Payable on most items imported into Canada, the amount of duty and tax you owe -- if any -- will be shown on Form E-14, Customs Postal Import Form, which will be attached to your mail item.

Regional requirements

• Newfoundland/Labrador, Nova Scotia and New Brunswick residents are assessed the harmonized sales tax (HST) instead of the GST.
• British Columbia, Manitoba, Ontario and Quebec residents are required to pay provincial sales tax.

Agreements and Disagreements

If you agree with the duty and tax assessed Canada Post will collect the amount indicated on Form E-14 when they deliver your item.

If you disagree with the duty and tax assessed, there are two options available to you:

1. Return the mail item to the CBSA for reassessment:
   
   
   • Canada Post will record your phone number on Form E-14, provide a copy to you, and return the mail item to the CBSA.
   • The CBSA will contact you once we've received the item from Canada Post.
   
   
2. For immediate delivery of the item: pay the amount indicated on Form E-14 when delivered by Canada Post.
   
   
   • Request a reassessment and possible refund, by submitting Form B2G, Customs Informal Adjustment Request (available online and on the back of Form E14) to the nearest CBSA Casual Refund Centre for processing.