Postal Program -- Reassessment of personal importations

If you disagree with your parcel's assessment, you can ask us for an adjustment either before or after you pay your duty and tax (see D6-2-6 for details).

Before you pay duty and tax: Tell Canada Post that you want to return the item to us for reassessment.

• Canada Post will write your telephone number on Form E-14, Customs Postal Import Form, give a copy to you, and return the mail item to the Canada Border Services Agency (CBSA).
• The CBSA will contact you to discuss the assessment once we receive your goods from Canada Post.
  • If you still have to pay duty and tax after our reassessment, we'll put a new Form E-14 on your mail item.
    • You'll have to pay the indicated amount to Canada Post when it delivers the item.
  • If you don't have to pay duty and tax, the CBSA will let Canada Post deliver the item to you.

After you pay duty and tax: If you don't want to wait for your mail item to be delivered, you can pay the assessed duty and tax at the time of delivery and then request a reassessment and possible refund.

• To request a reassessment, complete Form B2G, Customs Informal Adjustment Request.
  • Form B2G is part of Form E14, printed on the back of the top copy.
• Send the completed form B2G and any supporting documents -- such as invoices that show the correct value or other material that describes the products -- to the nearest Casual Refund Centres (also listed on the back of the form).
  • The CBSA will review your claim and process any applicable refund.
• 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.