Postal Import Control System and Casual Refund System

Postal Import Control System (PICS) and Casual Refund System (CRS) are computerized systems used to collect or refund duties and taxes.

Eligibility Criteria

Not applicable

Summary

POSTAL IMPORT CONTROL SYSTEM (PICS)

PICS is the computer system in use at the Customs Mail Centres (CMC) to facilitate both the processing of mail items and the control of mail items referred for customs examination.

A. Non-commercial goods - regardless of value - and commercial goods valued at less than $1600 CDN:  Form E14 - Customs Postal Import Form

        If duties and/or taxes are assessed on non-commercial goods and on commercial goods valued at less than $1600 CDN, Form E14, the Customs Postal Import Form, is affixed to the mail item, and Canada Post then delivers it. The importer has to pay any duties and taxes to Canada Post before he or she can get the mail item. (If there are duties or taxes on the mail item, then Canada Post also charges a handling fee: regular mail items - $5; priority post mail items - $8.) If the importer disagrees with the amounts payable, he or she can return the mail item to the Canada Border Services Agency (CBSA) for review or pay the duties and taxes and subsequently request a refund or refuse the delivery and return it to the sender.

B. Commercial shipments valued at $1600 CDN or more: Form B3 - Canada Customs Coding Form

     If the commercial mail item is worth $1600 CDN or more, PICS creates a letter to the importer asking for a completed Form B3, the Canada Customs Coding Form or presentation of an interim release on minimum documentation (RMD) when the appropriate security has been posted with th CBSA. This letter is also a cargo control document. The customs mail centre holds the mail item and keeps a record in the computer's inventory file until the importer presents a completed accounting package and pays the duties and taxes to the nearest Canada customs office. Once the accounting package is accepted, release notification is sent to the CMC holding the mail item, who advises Canada Post to deliver the mail item.

CUSTOMS REFUND SYSTEM (CRS)

Casual Refund Centres refund duties, excise taxes, GST/HST, PST, specific provincial taxes, tobacco and alcohol provincial taxes and Special Import Measures Act (SIMA) taxes on non-commercial importations through the postal, traveller and courier streams.

CBSA has developed a streamlined process for the electronic filing of casual refund claims prepared by customs brokers on behalf of casual importers. This process applies to claims submitted by brokers for mail order goods that have subsequently been returned to the exporter by the casual importer. The customs broker may choose to receive payment by cheque or by direct deposit.

Refunds for non-commercial importers: Form B2G - Customs Informal Adjustment Request
Where duties or taxes are paid in error, or the importer has sent the goods back to the sender, a Customs Informal Adjustment Request, Form B2G, is sent to the nearest Casual Refund Centre (CRC) and processed. The CRC determines the amount of the refund and a cheque is issued to the importer, generally within three weeks of receipt of the claim.

Not processed through CRS
Refunds for commercial importers: Form B2 - Canada Customs Adjustment Request
Commercial refunds cannot be processed through CRS. Form B2, the Commercial Adjustment Request, should be sent to the CBSA customs regional office.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html