Customs duty refunds in Canada: how to claim back what you overpaid
If you paid too much duty on goods you imported, you can usually get it back, but only if you ask. A refund is never automatic: you (or your broker) file an adjustment in CARM, with proof, before the deadline.
- Deadlineusually 4 years
- WhereCARM Client Portal
- Proofinvoice, origin, ruling
Customs rules change — confirm with the official sources on this page or with a licensed customs broker before you ship.
Two ways to get this done
Do it yourself
Everything you need is on this page, step by step, from official government sources.
Read the guideLet a broker handle it
A licensed broker reviews your entries, finds what was overpaid and files the adjustments. The review is free and you keep your broker.
Request a free reviewIn short
When you can get duty back
You can ask for a refund when the duty you paid was higher than it should have been: a tariff code with a lower rate applied, a trade agreement (CUSMA, CETA, CPTPP…) was not claimed, the value declared was too high, or the goods were damaged, short-shipped or defective.
Read the details
Since CARM Release 3 (October 2024), the old Form B2 is gone: a refund is an adjustment to your Commercial Accounting Declaration, sent through the CARM Client Portal or by your broker by EDI. The refund is credited to your CBSA account.
Most refunds can be claimed up to 4 years after the goods were accounted for. Refunds for trade-agreement treatment can be shorter: 1 year for goods from the US or Mexico. A refund is voluntary: if you don’t ask, the money stays with the CBSA.
Claiming a refund, step by step
List the entries
Pull the list of your entries for the period from the CARM Client Portal or ask your broker for it.
Find the reason
Note why each entry was overpaid: tariff classification, origin (trade agreement), value for duty, or damaged or missing goods. Each reason has its own CARM reason code.
Gather the proof
Collect what proves it: commercial invoice, proof of origin for a trade agreement, a CBSA ruling for a classification, or a credit note for a price change.
Check the deadline
Check each entry against its time limit: 4 years in most cases, 1 year for some trade-agreement claims. Entries close to the limit go first.
File the adjustment
Submit the adjustment in the CARM Client Portal, or have your broker submit it by EDI, with the reason code and the documents.
Track the statement
The CBSA sends a Statement of Adjustment. The refund is credited to your account; check it against what you claimed.
Found an error that costs you money? That one is mandatory
If you find a declaration that was wrong in the CBSA’s favour (you paid too little), you must correct it within 90 days of having reason to believe it was wrong, up to 4 years back. Refunds are optional; corrections that owe duty are not. A review usually finds both.
Common questions
Is Form B2 still used?
Not for commercial goods since CARM Release 3 (October 2024). Refunds and other changes are adjustments to the Commercial Accounting Declaration in CARM. Form B2G remains for casual (non-commercial) goods.
How far back can I claim a refund?
Usually 4 years after the goods were accounted for. Claims for trade-agreement treatment can be shorter: 1 year for goods from the US or Mexico.
Can my broker file it for me?
Yes. An authorized representative, such as your customs broker, can submit the adjustment for you.
Is there a way to find all my refunds at once?
Yes: a review of your entries for a period, line by line. Request a free review, done by a CBSA-licensed brokerage.
Find out what you can get back
A free review of your last 12 months of imports, by a CBSA-licensed brokerage. You keep your current broker.
Keep reading
The next steps most people take from here.
U.S. surtax remission
Which U.S. goods qualify to get Canada’s surtax back, and how to claim it.
Read →AMPS penalty
What a CBSA penalty means and the 90 days you have to challenge it.
Read →CBSA trade compliance verification
What a CBSA trade compliance verification checks, and what you must correct.
Read →Duty recovery review
A free review of 12 months of entries to find duty you can still get back.
Read →