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Postal, Courier and Casual Refund Program
Postal Program
Business
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Duty-free and tax-exempt
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Over $1,600
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Under $1,600
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GST and HST
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Prohibited and controlled goods
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Firearms
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Return to sender
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Tracing parcels
Individuals
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Duty-free and tax-exempt
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Dutiable and taxable
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GST
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HST
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PST
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Reassess duty and taxes
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Prohibited and controlled goods
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Firearms
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Settlers and immigrants
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Goods to follow
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Return to sender
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Tracing parcels
Related information and D Memos
Postal Program -- Related information and D Memos
D5-1-13 Publications Imported by Mail or Courier
D8-2-3 Non commercial importations Remission Order
D11-4-13 Rules of origin for casual Goods Regulations
D17-4-1 Persons authorized to account for casual goods
D8-2-2 Postal Imports Remission Order
SOR/91-32 Mail and Courier Imports (GST/HST) Regulations
(Department of Justice Canada)
SOR/92-414 Fees in Respect of Mail Regulations
(Department of Justice Canada)
Last updated: 2005-06-09
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