Postal Program -- Commercial importations valued under $1,600 CAN

If you import a commercial item by mail and it's worth less than $1,600 CAN, we'll assess any duty, as well as any goods and services tax (GST) or harmonized sales tax (HST).

• If the commercial item you import is worth $20 CAN or less, you may not have to pay any GST or HST (see D8-2-2 for details).
• If your goods need to be marked with country of origin (see D11-3-1 for details) but are not, we'll return them to the sender.

The amount of duty and tax you owe will be shown on Form E-14, Customs Postal Import Form, which is attached to your mail item.

• All mail items are subject to a $5 CAN handling fee payable to Canada Post.
• These amounts must be paid at the time of delivery (cash, certified cheque, VISAŽ, MasterCardŽ, or your Canada Post commercial account).

If you agree with the duty and tax assessed: When it delivers your item, Canada Post will collect the amount indicated on Form E-14.

If you disagree with the duty and tax assessed: You have two options in this case.

• Return the mail item to the CBSA for reassessment.
  • Canada Post will write your phone number on Form E-14, 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 reassessment and possible refund, fill in Form B2, Canada Customs Adjustment Request, and send it to the nearest regional trade administration office for processing.
    • Look under "Canada Border Services Agency" (formerly "Canada Customs and Revenue Agency") in the Government of Canada section of your local phone book's blue pages.