Postal, Courier Low Value Shipment and Casual Refund Programs

• The Postal Program:
  Deals with all customs-related matters in terms of the clearance of international mail -- both casual and commercial shipments -- coming into Canada.
• The Courier Low Value Shipment Program:
  Responsible for operations of the Courier Low Value Shipment (LVS) import process. This process expedites the importation into Canada of approved shipments worth less than $1,600 CAN. This program is available for both casual and commercial shipments.
• The Casual Refund Program:
  Covers procedures for refunding duties, the goods and services tax (GST), the harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and the Special Import Measures Act (SIMA) on non-commercial importations sent into Canada by mail and courier or carried in by a traveller.