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Postal Program -- Goods to follow by mail after a trip abroad

Sometimes when you're travelling abroad, you want to mail goods back to Canada instead of bringing them back with you.

If these mailed goods are part of your personal exemption, you probably won't have to pay duty and tax.

  • When you come back to Canada, keep copies of all related documents (such as sales receipts).
    • You may need these documents if you ask for a reassessment or refund.

The Canada Border Services Agency (CBSA) may mistakenly assess duty and tax on this type of mailed personal goods. 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 reassessment and possible 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 show proof that the goods have already been accounted for with the CBSA, such as a copy of the accounting document that lists the goods to follow.
  • 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.



Last updated: 2004-02-02 Top of page
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