Who can apply

If you collected an amount as or on account of GST/HST that you should not have collected, include that amount in the calculation of your net tax. You are not entitled to claim a rebate for amounts you collected in error as GST/HST. To correct this error, refund or credit the amount to your customer and issue your customer a credit note for the amount. You can then reduce your net tax owing by the amount you refunded or credited to your customer. Include the amount of the adjustment on line 107 of your GST/HST return in the reporting period in which you issued the credit note.

If you are not a GST/HST registrant

If you overpaid duties and the GST or the federal part of the HST on imported commercial goods, and you are not a GST/HST registrant, you can recover the overpayment by requesting an adjustment to your CBSA Commercial Accounting Declaration (CAD). CBSA will refund the duty part of the claim and the CRA will send you a rebate for the GST or the federal part of the HST.

If only the GST or the federal part of the HST was overpaid at the time of importation because the goods were not subject to customs duty, request an adjustment to your CBSA CAD. Once the CBSA approves your request, you can recover the overpayment by filing Form GST189. However, if the problem relates to a redetermination of tariff classification or reappraisal of the value for duty of the goods, CBSA will ask the CRA to pay you the rebate of the GST or the federal part of the HST you are entitled to after they have reviewed and approved your request.

If you are a GST/HST registrant

If you are a GST/HST registrant, request an adjustment to your CBSA CAD for an overpayment of customs duties, GST or the federal part of the HST on imported goods. Once the CBSA approves your request, you may file Form GST189 to recover the GST or the federal part of the HST on imported goods. If the rebate claim involves a customs issue such as a redetermination of tariff classification or reappraisal of value for duty, do not file Form GST189 until CBSA approves your adjustment request. Then use the CBSA decision to support your claim for the rebate of the GST or the federal part of the HST.

If you have claimed an input tax credit to recover the amount you paid in error as the GST or the federal part of the HST on imported goods, you cannot claim a rebate for the same amount.

Learn more about imports and the CBSA CAD: Canada Border Services Agency.

Special rebate and refund procedures for imported goods

You may be able to claim a rebate of all or part of the GST or the federal part of the HST paid on imported goods when:

• The goods have been damaged or destroyed

• The goods are of an inferior quality, defective or not what was ordered

• The goods have been imported on consignment, approval or a sale-of-return basis, and have been exported within 60 days for the purpose of returning them to the supplier

If you paid an amount as customs duties and GST/HST in error in respect of imported non‑commercial goods, use:

CBSA Form B2G, CBSA Informal Adjustment Request