Trade incentives programs
Duties Relief Program

: Page content under review

The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the CARM client helpdesk.

The Duties Relief Program from the Canada Border Services Agency (CBSA) allows qualified companies to import commercial goods without paying duties, as long as those goods are eventually exported. As part of the program, companies can manufacture or use the commercial goods in a limited manner before export.

Eligibility

To qualify for the program, your company must import commercial goods under the following conditions:

Note: If goods are exported to the United States or Mexico, there may be restrictions under the Canada-United States-Mexico Agreement (CUSMA). More information: Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs.

How to apply

Complete Form K90, Duties Relief Application, and send it to your local CBSA office.

Deadline to export goods

In most cases, you must export the goods within 4 years from the time they enter Canada.

Checking for compliance with the program

The CBSA will check that imported commercial goods are eventually exported. Your company may be subject to periodic audits for the CBSA to verify that your goods and activities meet program requirements.

Your company must:

Conditions for selling or transferring goods

Your company can sell or transfer imported commercial goods before they are exported, as long as the new owner is also a Duties Relief Program participant. You will transfer all liability, such as paying duties and reporting non-compliance, to the new owner.

For more information, contact your local CBSA office.

Date modified: