The Customs Act governs the administration and enforcement of customs laws.  

The Fees in Respect of Mail Regulations specify the fees for goods imported as mail, and the circumstances under which the goods are not charged with the prescribed fee. The fee charged for goods imported, as mail is $5 for each item of mail. The fee does not apply to goods imported as mail where:

• all the goods in each item of mail are not charged with duties;
• goods for which a remission of all duties is granted;
• commercial goods that have an estimated value of $1 600 or more; or
• goods delivered by Priority Courier Services.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).