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Memorandum D6-2-6
Refund of Duties and Taxes on Non-Commercial Importations
2000-08-04
This memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Customs and Revenue Agency on November 1, 1999, and to include changes resulting from the Tariff Simplification and other general updates.
This memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Customs and Revenue Agency on November 1, 1999, and to include changes resulting from the Tariff Simplification and other general updates.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (2, 126 Kb) [help with PDF files]
Last modified: 2000-08-04
Summary
This memorandum outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or carried by the traveller.
References
| Issuing office | Postal, Courier and Casual Refund Program Import Process Division Operational Policy and Coordination Directorate |
| Legislative references | Customs Act, subparagraph 59(1)(a)(ii) paragraph 59(1)(b), and sections 60, 74 and 76 |
| Headquarters file | 7965-4 |
| Other references | D6-2-1, D6-2-2, D11-6-1, D11-6-5, D17-1-0, D17-1-19 |
| Superseded memoranda D | D6-2-6, April 1, 1997 |
