Form B2G. How to get duty back on a parcel

In one sentence. Form B2G, the CBSA Informal Adjustment Request, is how a person asks CBSA for duty and taxes back on goods for personal use that came by mail, by courier or carried in when travelling. It costs nothing, you fill it in yourself, and you mail it with the customs receipt and your proof to the Casual Refund Centre for your postal code.

Before the next order, check one product free: the duty, the US surtax and the GST it should carry, from where it was made.

CBSA calls these personal imports casual goods, and a refund on them a casual refund:

"A casual refund is a refund for goods that are imported for personal use, not for business, resale or work (industrial, institutional, etc.). These goods are called “casual goods.”"

You can ask when the goods came by mail, by courier or in your hands when travelling, you paid duty or tax on them, and they were not for resale or business use. What can come back is wide: customs duties, levies under the Special Import Measures Act (SIMA), GST, HST, PST, provincial tobacco and alcohol taxes, surtax and luxury tax. What cannot: any request for $2.00 or less.

CBSA lists five reasons, and the form has a box for others

CBSA's eligibility page gives these as "some of the reasons you can request a refund or adjustment":

"The goods were returned to the seller outside of Canada (for example, returned to an online retailer)
The value of the goods was assessed incorrectly
The goods were described or classified incorrectly
The goods were damaged or destroyed before they were released by the CBSA
The quantity or quality of goods delivered was less than what was identified in the accounting information to the CBSA"

The form itself has four boxes: goods returned to sender, incorrect value, goods classified or described incorrectly, and "Other (specify)". A wrong country of origin is not named on the eligibility list, but CBSA's time limits name it ("a change in tariff classification, value or origin"). Write the reason out in plain words on the form, for example that the goods are marked as made in Japan.

US surtax charged on goods not made in the US goes on Form B2G

Since 8 September 2026, certain US goods pay a surtax of 15%, 25% or 50% of the value for duty (Customs Notice 26-23, paragraph 4). It turns on where the goods were made, and for a personal purchase CBSA goes by the marking. Customs Notice 26-23, paragraph 14:

"Personal importations of goods, also known as casual goods (meaning goods that are imported into Canada other than commercial goods) are considered to originate in the U.S. when the goods are marked as a good of the U.S."

So an item shipped from a US warehouse but made in Japan or China should not carry it, and an item marked as made in the US can owe it even when it ships from elsewhere (paragraph 15). If the surtax was charged on goods not marked as US goods, paragraph 33 of the same notice sends you here:

"If an adjustment is required for casual goods, including those accounted for on a CAD, a request must be made using a Form B2G, CBSA Informal Adjustment Request. Adjustments for casual goods cannot be submitted through CARM."

The GST on that parcel was worked out on a value that included the surtax (paragraph 17), so ask for both on the form. For proof of origin, CBSA's Memorandum D6-2-6 asks for "invoices or purchase orders that provide a complete description and origin of the goods." More on how the charge happens: charged US surtax on goods not made in the US, and does the US surtax apply.

One year or four years, depending on how the goods came

The clock starts on the date the goods entered Canada, and it differs by route and by reason:

CBSA's wording for the one-year rule:

"Requests for a change in tariff classification, value or origin by mail or hand carried must be made within 1 year of the date of original importation."

A law or regulation can set a different period, CBSA adds, such as a remission order. So a wrong origin on a parcel by Canada Post has one year, and on a courier parcel four.

Attach the customs receipt for the route your goods took

Every claim needs the customs accounting document, the paper that shows the duty and taxes you paid. CBSA names one per route:

For mail there is a shortcut: Form B2G is printed on the back of the top copy of the E14 attached to your parcel, and CBSA accepts that back page as the request. Copies of documents are fine, except the BSF186 Personal Effects Accounting document and the BSF192 Personal Exemption CBSA Declaration, which must be originals.

Then the proof for your reason. Every claim needs a copy of the original sales receipt (with the date of purchase, the value and quantity, and the amount and method of payment), the accounting document and proof that the duty and taxes were paid. On top of that:

• Goods returned to the seller: the seller's credit note and proof the goods left Canada, such as a bill of lading or the tracking record. CBSA says tracking numbers alone will not be accepted; send the packing slip and a printout of the official tracking, and keep a screenshot, since CBSA warns that some tracking stays online only for a limited time.
• Wrong value: an appraisal or another document showing the right value, or a credit note for the difference.
• Wrong description or classification: the three documents above, and the correct description on the form.
• Damaged, destroyed, short or inferior goods: the proof CBSA lists for each case, such as a statement from the carrier, a credit note from the seller, or an appraisal.

Documents must be readable and in English or French. CBSA is blunt about gaps: "Not including the required supporting documents with your claim will lead to your request being rejected."

Mail it to the Casual Refund Centre for your postal code

There is no online route today. CBSA:

"At this time, all claims must be submitted by mail and cannot be accepted electronically."

If a disability stops you from mailing it, contact the centre for instructions. Sign the form by hand or with a secure digital signature, then send it to the centre that matches the first letter of your postal code. These are the addresses printed on the form:

An address outside Canada goes to Scarborough. CBSA's contact page also lists an email for each centre; the claim itself still goes by mail.

CBSA aims for 30 business days, then a cheque by mail

"The CBSA's service standard for processing casual refund requests is 30-business days from receipt of all required information."

"If your refund is approved, it may take 4 to 6 weeks to arrive via mail in the form of a Government of Canada cheque."

A rejection letter means something was missing, such as a document or a signature: send the claim again with the adjustment number from the letter. A denial means CBSA decided you do not qualify. For a claim about tariff classification, origin or value, you can appeal within 90 days of the decision date on the letter, online with the CBSA Appeal Form or by letter.

Courier and broker fees do not come back from CBSA

The fee the courier charged for clearing your parcel is a separate bill, and CBSA cannot touch it:

"The CBSA cannot refund fees for brokerage and courier services because they are private transactions between the customs broker and the client."

Shipping and handling costs are out too; ask the courier. Canada Post's own handling fee is the one exception, and only when three things are all true: the goods should have been duty and tax free, your claim is approved, and all the duty and taxes you were charged are refunded.

A mail parcel can be disputed before you pay

For goods by Canada Post, CBSA gives a second option: refuse the parcel and ask for a reassessment, a review of the charge before paying. Canada Post returns the parcel to CBSA, which contacts you; if no duty or tax is owed, the parcel is delivered. For a courier parcel, you can instead refuse delivery and pay the duty and taxes yourself at a CBSA office that serves the public, which CBSA says "may save on certain administrative fees."

A business does not use Form B2G for its commercial goods

B2G is for personal goods. When surtax or duty was wrong on goods imported for a business, the importer corrects the Commercial Accounting Declaration (CAD) instead, as a correction before the payment due date or an adjustment after it (Customs Notice 26-23, paragraph 32). Who may file that and how far back it goes: who can file a duty refund. The 2026 surtax codes for a CAD are in our update on the 2026 surtax, and a first business shipment starts with how to import goods into Canada.