Extension of Time Limits for the Storage of Goods
Memorandum D4-1-7

ISSN 2369-2391

Ottawa, August, 2023

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In brief

This memorandum is updated to:

include reference to the Commercial Accounting Document (CAD);
confirm that the Canada Border Services Agency (CBSA) will issue the Form E44, Notice: Unclaimed Goods only after the extension period has expired;
include vaping products as a prescribed good in accordance with the Excise Act, 2001; and,
define the regulatory term “days” as “calendar days” for the purposes of this policy.

This memorandum clarifies the maximum storage time limits for goods held in a Canada Border Services Agency (CBSA) office, a sufferance warehouse or a customs bonded warehouse and outlines procedures for extending these time limits.

Legislation
Guidelines and General Information
Storage Time Limits
Exceptions to Storage Time Limits
Extensions of Maximum Storage Time Limits
Procedures for Requesting an Extension to a Storage Time Limit
Extension of Storage Time Limit Using Form A18B, Bulk Storage Record
Storage Charges
Goods That Remain in Storage Beyond the Maximum Allowable Time Limit
Additional Information
Appendix
Schedule I – Canada Border Services Agency Offices or Sufferance Warehouses
Schedule II – Customs Bonded Warehouses
References

Legislation

Customs Act
Excise Act, 2001
Nuclear Safety and Control Act (NSCA)
Copyright Act
Trademarks Act
Customs Sufferance Warehouse Regulations
Customs Bonded Warehouse Regulations
Marking of Imported Goods Regulations
Storage of Goods Regulations
General Nuclear Safety and Control Regulations

Guidelines and General Information

Definitions

1. The following definitions apply to this memorandum:

act
: means the Customs Act.
commercial goods: means goods for sale for any commercial, industrial, occupational, institutional or other similar use that are imported into Canada or exported from Canada.
firearm: has the same meaning as in section 2 of the Criminal Code.
place of safe-keeping: means a place designated by the Minister of National Revenue pursuant to section 37 of the act for the safe-keeping of goods.
prohibited ammunition: has the same meaning as in subsection 84(1) of the Criminal Code.
prohibited device: has the same meaning as in subsection 84(1) of the Criminal Code.
prohibited weapon: has the same meaning as in subsection 84(1) of the Criminal Code.
restricted weapon: has the same meaning as in subsection 84(1) of the Criminal Code.

Storage Time Limits

2. The following are the general time limits for holding imported goods in storage prior to clearance by the CBSA:

40 calendar days from the date the goods are first reported to the CBSA under subsection 12(1) of the Customs Act (the act) when they are held in a CBSA office or a sufferance warehouse;
Up to four years from the date the goods are first accounted for on Form B3-3, Canada Customs Coding Form, or the CAD when they are held in a customs bonded warehouse.

Exceptions to Storage Time Limits

3. Exceptions to the standard 40 calendar day limit for the storage of goods held in a CBSA office or a sufferance warehouse are outlined in Schedule I.

4. Exceptions to maximum time limits for goods stored in a customs bonded warehouse are outlined in Schedule II.

Extensions of Maximum Storage Time Limits

5. Upon written request, the CBSA may extend the maximum storage time limit for goods held in a CBSA office, a sufferance warehouse or a customs bonded warehouse pursuant to subsection 37(3) of the act. Requests for extensions will be considered by the CBSA on a case by case basis.

6. A CBSA officer may also extend the maximum storage time limit without a written request, when it is deemed necessary for the CBSA to do so. For example when:

goods are held by the CBSA pending a review to determine admissibility;
goods are held by the CBSA under a court order pursuant to either the Copyright Act or the Trademarks Act and pending determination of infringement of these acts;
shipments of bulk grain are transiting from Canada to another country. This should be detailed in the supporting documents.

7. The following prescribed goods are forfeit if they are not removed from a CBSA office or sufferance warehouse within the regulated timeframe:

Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, and tobacco or vaping products are forfeit to the Crown if they are not removed from a CBSA office or a sufferance warehouse within 14 calendar days after they were first reported to the CBSA under section 12(1) of the act.
Spirits are forfeit to the Crown if they are not removed from a CBSA office or sufferance warehouse within 21 calendar days after they are first reported to the CBSA.

Refer to subsection 39.1(1) of the act for more information on "goods forfeit if not removed."

8. In addition, extensions to maximum storage time limits for goods held in a CBSA office or a sufferance warehouse may be granted to a maximum of four years if they fall under one of the following tariff items at the time of shipment to Canada:

Returning former residents effects including goods that meet all of the criteria of tariff item No. 9805.00.00 as described in Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00.
Settlers' effects including items that meet all of the criteria of tariff item No. 9807.00.00 as described in Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00.

Procedures for Requesting an Extension to a Storage Time Limit

9. Five calendar days prior to the end of the maximum storage time limit, the importer, owner or agent will submit a written request stating the reason for requesting an extension.

10. Requests should be made to the chief officer of the local CBSA office with jurisdiction over the sufferance warehouse.

11. Extensions are not granted for goods prescribed in subsections 3(4) and 3(5) of the Storage of Goods Regulations.

12. Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits outlined in the Customs Bonded Warehouses Regulations, the CBSA may grant an extension under authority of subsection 37(3) of the act, provided a request is received from the importer, owner or their agent prior to the expiration of the specified time limit. Exceptions to the four year time limit are listed in the Appendix, Schedule II of this memorandum.

13. The CBSA will provide written responses to requests for the extension of storage time limits.

Extension of Storage Time Limit Using Form A18B, Bulk Storage Record

14. When an extension to a storage time limit is granted by the CBSA and when Form A18B - Bulk Storage Record is used, the CBSA will complete, number and date stamp the form. The CBSA will include a copy of the request on file.

15. Form A18B is distributed as follows:

Original – CBSA;
Copy – sufferance warehouse operator, customs bonded warehouse operator;
Copy – importer.

16. If further extension is required, another written request must be submitted as outlined in paragraphs 9 and 10. If approved the CBSA will prepare and distribute another Form A18B as outlined in paragraphs 14 and 15.

17. Goods listed on Form A18B that have been granted an extension cannot be transferred to another location for clearance.

18. To release goods that have been granted storage extensions using Form A18B, the importer or owner will present the CBSA with Form A18B and the entry package (i.e. the CBSA accounting documents and permits) or the export documentation (cargo control document and permits). The original form will be retained by the CBSA and a copy will be given to the warehouse operator as authority to release the goods.

Storage Charges

19. Storage charges apply to all extensions. There are specific exceptions when applying storage charges to commercial goods that are held in a CBSA office or in a place of safe-keeping, see Storage of Goods Regulations, "Schedule." For additional information related to storage charges refer to Memorandum D4-1-5, Storage of Goods.

Goods That Remain in Storage Beyond the Maximum Allowable Time Limit

20. If goods have not been removed from a CBSA office or a warehouse before the maximum allowable time limit, the goods may be deposited in a place of safe-keeping.

21. The CBSA will send Form E44, Notice – Unclaimed Goods by email to the importer and carrier advising them that the goods remain unclaimed and that the goods must be released and accounted for within 30 calendar days from the date of the notice.

22. Perishable goods and prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations may be moved to a place of safe-keeping. These unclaimed goods must be released and accounted for within 24 hours or the goods are forfeit.

Note: Goods that have been granted an extension may be deposited in a place of safe-keeping and listed on Form E44 only after the extension period has expired.

23. Goods not removed from a place of safe-keeping within the prescribed time limit will be forfeit after:

30 calendar days for general goods;
24 hours for perishable goods;
24 hours for prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations.

24. When goods are forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or agent. For additional information, refer to Memorandum D4-1-5.

Additional Information

25. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.

Appendix

Schedule I – Canada Border Services Agency Offices, Highway Frontier Examining Warehouses, Sufferance Warehouses

Exceptions to the maximum 40 day storage time limit include:

Type of Goods	Maximum days in storage	Maximum storage days in a place of safe-keeping	Days before goods are forfeit
Regular goods	40 calendar days	30 calendar days	30 calendar days
Perishable goods	4 calendar days	24 hours	24 hours
Prescribed substances or prescribed items within the meaning of the Nuclear Safety and Control Act and the General Nuclear Safety and Control Regulations	14 calendar days	24 hours	24 hours
Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco or vaping products as prescribed under the Customs Act	14 calendar days	N/A	14 calendar days
Spirits as prescribed under the Customs Act	21 calendar days	N/A	21 calendar days

Schedule II – Customs Bonded Warehouses

Exceptions to the maximum four year storage time limit include:

Goods placed in a customs bonded warehouse for marking in accordance with the Marking of Imported Goods Regulations or for display at conventions, exhibitions or trade shows	Maximum 90 calendar days
Beer and wine	Maximum five years
Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and related parts and equipment, not intended for domestic consumption	Maximum 15 years
Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits	At the discretion of the Minister and the details of the extenuating circumstances