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CBSA duty/taxes/handling reimbursement for Tax Exempt items, HOW-TO

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[OP]
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CBSA duty/taxes/handling reimbursement for Tax Exempt items, HOW-TO

After many people getting duty/taxed when importing goods which are supposed to be exempt, I decided to give some advice here, after a few experience.
It comes from the popular RFD collector and numismatic Coins discussion thread, so the example below is for Fine Precious Metal coins (platinum, gold or silver coins) with a high purity, but the process is the same for any importing goods, you just have to adapt description and HS code would be different (you can find listed by general categories here).


CBSA customs duty/taxes/handling fees reimbursements

First, determine if your coins are duty/tax exempted. In Canada, the minimal purity for PM to be tax-exempt:
Silver : .999 (99.9%)
Gold : .995 (99.5%)
Platinum: .995 (99.5%)

A lower purity and you're taxed at 7% or 15%, not sure about the duty. So this is why Britannias (edit: pre 2013) and other sterlings are taxed.


What you need:

1. CBSA customs paper received on your package.
2. CBSA B2G form
3. Proofs that the goods you received are duty/tax-free.

Steps:

1. Fill the B2G form
Enter the usual informations, what's important here are sections 6 (Reason for refund/adjustment request) and 7 (Explanation, proofs, invoice, etc.).
Check on the CBSA customs form you received for the HS code to compare with the ones below, this is an international standard: Harmonized Commodity Description and Coding System

On section 6, the box to check is usually (c) Goods incorrectly described or classified.
On the Should be line, enter the correct number:

7118900010 Gold coin, being legal tender (if it's gold)
7118900091 Canadian coins, other than gold, being legal tender (not gold, but Canadian)
7118900099 Coin, other than gold or Canadian, being legal tender, N.E.S. (any other coins)

If the HS code was correct but duty or tax was charged anyway, check (d) Other and enter: "Goods should be duty and tax exempt, as the HS code."

On section 7, add a comment indicating that the goods should be duty/tax-free, because it's fine precious metal and it's purity is 99.5% (or 99.9% for silver). Add the description that the sender wrote on the package if it helps.
IMPORTANT: Indicates in this section the amount you ask for refund, and include the handling fees, they are be reimbursed, but only if the whole package is duty/tax exempted. Write it clearly: Refund amount: xxx.xx$ (including handling fees)

2. Include a copy of papers received from the CBSA on your package and other evidence that your goods are of the stated purity. The invoice, a flyer, a print of the product on Mint website, eBay item description page, a picture of the goods where we can see the 9999, etc. Anything showing that the stuff qualify as Fine Precious Metal. Send more than enough, it avoids delay by CBSA asking you more information. Someone said here that CBSA asked for more information about the American Silver Eagle coins (proabably the most well-known coin in the world)... something they could have found faster in googling it than in sending the letter to ask.

3. Mail all this to the address at the bottom of the form, depends of your postal code.

4. Wait. It usually takes 4 to 6 weeks to receive checks by the mail.



For those who want a bit more information:
CRA info on Precious Metal taxation
Harmonized Commodity Description and Coding System
Last edited by TIPIT on Aug 17th, 2012 2:27 pm, edited 1 time in total.
46 replies
Deal Guru
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Jul 7, 2007
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can I post a link of this thread in my OP?

Awesome job, btw
Deal Guru
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Jul 7, 2007
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btw how do you proof the item you recieved is duty free? because on my form, it did indicate that it's silver coin, from mint company, but i still got dinted.

thanks
[OP]
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Yes sure you can link.

For proof, you can send anything from a picture of the coin with the 999 circled in red, a copy of the coin's description from Mint webpage, etc.
Sometimes the HS code is correct, but the CBSA employee just taxed you anyway (happened to me), they don't know or they try to get some money anyway. Weird as I would assume that when the HS code is entered in the system, its an automatic step to include or not tax, but it seems not.

So I wrote in the description that the HS code was correct and the item was actually fine PM (9999) and that I shouldn't have been taxed because this HS code is duty and tax exempt.
I got the check.
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Hey, so to confirm, I would use HS Code 7118900099 for my shipment of EMU + Year of the Dragon Coin + Wombat to get the duties reimbursed...correct?

I'm thinking of just paying CP the duty by CC if they accept it and earn the 1.5% cash back lol...pays for the postage ;) .
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[OP]
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deal_with_singh wrote: Hey, so to confirm, I would use HS Code 7118900099 for my shipment of EMU + Year of the Dragon Coin + Wombat to get the duties reimbursed...correct?

I'm thinking of just paying CP the duty by CC if they accept it and earn the 1.5% cash back lol...pays for the postage ;) .
Correct.

For the HS code, it's by first order:

Is it gold? Yes: 7118900010
If not, is it Canadian? Yes: 7118900091
If not: 7118900099

As simple as that. And the cashback is yours, a small compensation for the efforts ;)

I will include some more details later on, as you also can refuse the package and ask Canada Post to send it back to CBSA for adjustments, but it can take weeks before you get your package back. I prefer waiting for a check than my package.
Deal Expert
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So I just picked up my package and attached was a CBSA Postal Import Form....

Item was classified as:
7326909099 Metal, Articles of NES / Fe (I'm assuming they mean iron by "fe")

I don't know how stupid the CBSA officer was, but the packaging slip "Tax Invoice" states 99.9% Silver after the name of each product listed. But they didn't even bother opening it :facepalm:

Is it better to just send the CBSA form that was attached back? (It's pretty much the same form on the back of it as the B2G form you listed)

As proof I'm thinking the Perth Mint Packaging slip would suffice?
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[OP]
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deal_with_singh wrote: So I just picked up my package and attached was a CBSA Postal Import Form....

Item was classified as:
7326909099 Metal, Articles of NES / Fe (I'm assuming they mean iron by "fe")

I don't know how stupid the CBSA officer was, but the packaging slip "Tax Invoice" states 99.9% Silver after the name of each product listed. But they didn't even bother opening it :facepalm:

Is it better to just send the CBSA form that was attached back? (It's pretty much the same form on the back of it as the B2G form you listed)

As proof I'm thinking the Perth Mint Packaging slip would suffice?
Yes the packing slip should be enough but make sure it's really clear by circling and highlighting the 999 numbers and "silver". They have to see the information very quickly as they have a lot of package to do so they're not going to take time for every single one.
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does anyone know where to find the CBSA import receipt number???
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kingofwale wrote: does anyone know where to find the CBSA import receipt number???
It's on the receipt it self, mine was just my tracking number...did u get dinged?

Because I'm just sending the slip/invoice is self, it didn't request one from me
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can i not just do this at the door and not have to worry about filling everything out? as per this http://www.cbsa.gc.ca/import/postal-pos ... n-eng.html

Because it would appear they will call me and I just explain its silver 99.9. And I just tell to open the package and its written on each item. Boom, they send it back with no tax owed?

To request a reassessment of the duty and taxes charged on a parcel sent to you, simply refuse delivery of the mail item and ask Canada Post to return it to the CBSA. The following will occur:

Canada Post will write your telephone number on Form E14, CBSA Postal Import Form, give you a copy, and return the mail item to the CBSA.
The CBSA will contact you to discuss the assessment once it receives your goods from Canada Post.
If you don’t have to pay duty and taxes after the reassessment, the CBSA will give the item to Canada Post to deliver to you.
If you still have to pay duty and taxes after the reassessment, the CBSA will put a new Form E14 on your mail item.
You will have to pay the amount indicated to Canada Post when it delivers the item to you.
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CanuckPower wrote: can i not just do this at the door and not have to worry about filling everything out? as per this http://www.cbsa.gc.ca/import/postal-pos ... n-eng.html

Because it would appear they will call me and I just explain its silver 99.9. And I just tell to open the package and its written on each item. Boom, they send it back with no tax owed?

To request a reassessment of the duty and taxes charged on a parcel sent to you, simply refuse delivery of the mail item and ask Canada Post to return it to the CBSA. The following will occur:

Canada Post will write your telephone number on Form E14, CBSA Postal Import Form, give you a copy, and return the mail item to the CBSA.
The CBSA will contact you to discuss the assessment once it receives your goods from Canada Post.
If you don’t have to pay duty and taxes after the reassessment, the CBSA will give the item to Canada Post to deliver to you.
If you still have to pay duty and taxes after the reassessment, the CBSA will put a new Form E14 on your mail item.
You will have to pay the amount indicated to Canada Post when it delivers the item to you.
the only benefit of doing this is that when CBSA calls, you can tell them what a bunch of idiots they are to not be able to do their job properly.

con:
-take way more time
-won't get your product for weeks
- having to talk to them on the phone
-having to wait for CP again for delivery
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Is the CBSA import receipt number the same as the "Inventory No." on the CBSA Postal Import Form?

Thanks!
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I have a question. For some reason for my Perth Mint order, the mint put "Metal Samples" as the item description on the forms that are attached to the outside of the package for the CBSA.
If I were to include this document in my refund application, would it cause any issues since its not a sample but rather a metal coin?

Additionally, I see have to mail the documents in.
Out of curiosity, does the CBSA also refund you for the postage for mailing in the re-assessment request forms?
Thanks.
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btw, does this also apply to "brokerage fee" I got charged b UPS?

thanks
Newbie
Aug 7, 2012
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ok, so i found a guy with a problem that the taxes were improperlly calculated in this thread (while it has to do with tobacco products, the process is the same)... http://www.snuson.com/forum/archive/ind ... 16654.html

"I've asked the post office clerk to have the package reassessed by the customs, I'll let you know the result." 08-01-2010

"I haven't gotten a phone call yet. The problem is obvious though, they had the wrong classification on mine. I am hoping they just correct it and send it back. I wonder what their procedure is if they can't get a hold of me. Just as an update, a lady at the customs called me back, she asked me if I wanted to send the package back or if I wanted the taxes to be reevaluated, I`ve asked her to recalculate so she opened the package while over the phone and came up with with 29$ taxes/fees instead so she will send it back to me with the new invoice, it was worth it. Snarfblat, BTW I just noticed your question from a previous post, yes, I`m from Quebec. I just saved 25$ because of you, thanks!" 08-09-2010

So from that example it took ~7 days for them to call him back. And assuming an additional week to send it back. Thats approx 2 weeks (or roughy the time it takes to get send to cbsa and back plus a day or two to inspect and call) . So its less than the 4 to 6 weeks it would take and I dont have to put together all the documents. Some have mentioned 2 months on there refunds.
Jr. Member
Sep 13, 2003
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kingofwale wrote: btw, does this also apply to "brokerage fee" I got charged b UPS?

thanks
You can request a HST refund using the casual refund form from CBSA, but all other fees UPS collects like the actual brokerage fee or the COD fee will not be refunded by CBSA.
Phoenix
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Sep 13, 2003
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whatchamacallit wrote: I have a question. For some reason for my Perth Mint order, the mint put "Metal Samples" as the item description on the forms that are attached to the outside of the package for the CBSA.
If I were to include this document in my refund application, would it cause any issues since its not a sample but rather a metal coin?

Additionally, I see have to mail the documents in.
Out of curiosity, does the CBSA also refund you for the postage for mailing in the re-assessment request forms?
Thanks.
You can simply mail in the Perth Mint's invoice which should show the material and purity. If it's not on the invoice then I mail in the web page print out for the purity as well. So far, I've never had issues with CBSA.

And no CBSA does not refund the postage. Only the Canada Post processing fee if you package should have been tax and duty free.
Phoenix
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kingofwale wrote: btw, does this also apply to "brokerage fee" I got charged b UPS?s
Brokerage fees are always a loss... I heard you can refuse the UPS, FedEx or other fees and ask them to "not do the paperwork" for you, and you will take care of the declaration yourself, but not sure how it works.
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Sep 13, 2003
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TIPIT wrote: Brokerage fees are always a loss... I heard you can refuse the UPS, FedEx or other fees and ask them to "not do the paperwork" for you, and you will take care of the declaration yourself, but not sure how it works.
Yes you can do that. However there are times that UPS refuses to send the package back to the customs holding warehouse, and the UPS brokerage department then refuses to send me the commercial invoice for the package and so causing me not able to self clearing. What you need is to ask UPS to hold the package in their customs warehouse. Then ask UPS brokerage department to send you the commercial invoice and address for the holding wareshouse for the shipment. Then you go to CBSA office that does commercial clearing. In Toronto, it should be 5425 Dixie Rd. There clear it yourself, if there are any tax/duties pay it and CBSA will provide you with a B15 form. Now call UPS brokerage back and ask how to provide them with the B15 form to prove that you have cleared the customs. They will ask you to fax it to them and once UPS confirmed that they've got the B15 form, they will reschedule the delivery for you. However, like I said I have been screwed up by UPS before when they didn't send the package back to the holding warehouse and then their brokerage department refuses to provide commercial invoice because of that. So it is better that you call them before the package goes through customs to make sure the amount you are suppose to pay is correct and if incorrect, and that UPS refuses to correct it without charging extra fee, ask them to hold it at the customs warehouse and you will do self clear and ask the UPS brokerage to send you the commercial invoice.
Phoenix

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