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 hand carried by the traveller.

This memorandum has been revised to reflect the new Government of Canada policy surrounding the refund of low value payments. In addition, service standards have been added and Appendix A has been updated with the current free trade agreement information. Finally, general updates clarifying refund procedures have been made.

Memorandum D6-2-6 is available on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html