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Casual Refund Program

Publications and Forms

D Memoranda
- D6-2-2
  Refund of Duties
- D6-2-6
  Refund of Duties and Taxes on Non-commercial Importations
- D11-6-1
  Determination/Re-Determination and Appraisal/Re-Appraisal of Goods
- D17-1-0
  Accounting for Imported Goods and Payment of Duties Regulations
- D17-1-19
  Interest Rate For Customs Purposes Regulations
Forms
- B2G
  Customs Informal Adjustment Request Form

The Casual Refund Program applies to all non-commercial (casual) importations. The program is designed to streamline the refund or adjustment of:

duties, including those collected under the Special Import Measures Act (SIMA)
goods and services tax (GST) and harmonized sales tax (HST)
provincial sales tax (PST)
provincial tobacco and alcohol taxes

Under the Casual Refund Program, importers of casual goods complete a simplified B2G, Customs Informal Adjustment Request Form, and mail it to the nearest Casual Refund Centre (CRC).

The CBSA processes the completed form and authorizes the issuance of a cheque for any applicable refund.