Refund of duties and taxes on non-commercial importations .: Rv55-5/6-2-6-2015E-PDF

Superseded Memorandum D6-2-6, dated February 6, 2013. 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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803757&sl=0

Publication information
Department/Agency Canada Border Services Agency.
Title Refund of duties and taxes on non-commercial importations .
Series title Memorandum D6 - refunds ; D6-2-6, March 27, 2015
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Remboursement des droits et des taxes sur les importations non commerciales.
“Ottawa, March 27, 2015.”
Includes references.
Publishing information Ottawa : Canada Border Services Agency, 2015.
Description 9 p. : tables.
Catalogue number
  • Rv55-5/6-2-6-2015E-PDF
Subject terms Imports
Excise taxes
Tax refunds
Customs and excise
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