Mailing goods home while abroad
While travelling abroad, you may wish to send some goods back to Canada. On arriving back in Canada, you must declare these goods on Form E24, Personal Exemption Customs Declaration.
You must keep a copy of the form to claim the goods. Otherwise, you may have to pay duty and/or taxes on them. Goods mailed home are subject to the traveller personal exemption limits.
You should also hold onto sales receipts and related documents in case a review is required.
Immigrants to Canada
If you are immigrating to Canada, you do not pay duty and/or taxes on the personal possessions you bring with you.
However, when these goods arrive in Canada by mail, the CBSA may mistakenly assess duty and/or taxes on them. If this happens, you can dispute the duty and/or taxes assessed.