Postal Program -- Settlers and immigrants -- Personal effects by mail

If you've moved to Canada from another country, you don't have to pay duty or tax on the personal possessions you bring to Canada.

But when these goods arrive by mail, the Canada Border Services Agency (CBSA) may mistakenly assess duty and tax on them.

If this happens, you have two options:

• Return the mail item to the CBSA for reassessment.
  • Canada Post will write your phone number on Form E-14, Customs Postal Import Form, give a copy of it to you, and return the mail item to the CBSA.
  • We'll contact you once we've received the item from Canada Post.
• If you prefer immediate delivery of the item, pay the amount indicated on Form E-14 when Canada Post delivers the item.
  • To request a refund, fill out the back of Form E-14 and send it to the nearest Casual Refund Centres (also listed on the back of the form).
    • You must provide proof that the goods were previously accounted for with the CBSA, such as a copy of Form B4, Personal Effects Accounting Document, and Form B4A, List of Goods Imported.
• Canada Post's $5 CAN handling fee will be refunded if it's determined that the goods should have been duty-free and tax-exempt at the time of importation.
  • However, the handling fee will not be refunded on Priority Post items.
• The CBSA will not refund any broker's fees or any shipping and handling costs.