Fees in Respect of Mail Regulations

4 The fee referred to in section 3 does not apply to goods imported as mail where all the goods in each item of mail are

• (a) not charged with duties;

• (b) goods in respect of which all duties are remitted;

• (c) commercial goods that have an estimated value for duty exceeding $2,500; or

• (d) sent by an Express Mail Service (EMS) to Canada from a country that is a member of the Universal Postal Union.