Canada Border Services Agency
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Casual Refund Program

  • Publications and forms

    D-memoranda

    • D6-2-3
      Refund of Duties
    • D6-2-6
      Refund of Duties and Taxes on Non-commercial Importations

    Forms

    • B2G
      Customs Informal Adjustment Request Form

The Casual Refund Program manages the refund and adustment processes for the following duties and taxes imposed on non-commercial (casual) importations brought into Canada by mail or by courier or carried by travellers:

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

An importer may request a refund of duties and taxes for non-commercial importations brought into Canada using Form B2G, Customs Informal Adjustment Request Form available on the Canada Border Services Agency (CBSA) website and at CBSA offices.

Instructions for completing the B2G can be found on the reverse side of this form and further information on the refund process is included in the CBSA’s D-Memorandum D6-2-6, entitled Refund of Duties and Taxes on Non-Commercial Importations, which is available electronically.

Casual Refund Electronic Data Interchange Transaction System (CREDITS)

CREDITS is a streamlined process for authorized Canadian customs brokers to submit casual refund claims on behalf of casual importers. CREDITS applies only to casual e-commerce goods that have been accounted for by a Canadian customs broker and have been consolidated in Canada by the broker for return/export to the foreign company. This process enables authorized brokers to electronically transmit key information to the Casual Refund Centre which will issue the importer's refund in care of the broker. Brokers requiring further information on the CREDITS process should refer to the CREDITS Participant's Requirements Document (PRD) and D6-2-6, Refund of Duties and Taxes on Non-commercial Importations.

To request a copy of the CREDITS PRD, please send an e-mail to: Assessment-cotisation@cbsa-asfc.gc.ca.