K90 – Duties Relief Application

Protected B when completed

Original application
Amended application

For any field, please provide additional pages as necessary, indicating the Part to which it relates.

Part A – Company Contact Information

• Company operating name (in full)
• Language preference - English / Français
• Business no.
• R
• M
• Legal company name (if different from above)
• Company operating address
  • Street
  • City
  • Province
  • Postal code - Code postal
  • If you have other divisions or locations (warehouses, plants, etc.) that will handle any goods imported and/or exported under the Duties Relief Program, please attach a list of these addresses and indicate the type of address.
  • Type of location for company's operating address?
    • Warehouse
    • Plant
    • Head Office
    • Other
• Primary company contact for communications with the Canada Border Services Agency
  • Title
  • Contact name
    • Mr.
    • Ms.
  • Telephone number
  • Facsimile number
  • Primary company contact email address
  • Company website
• Company senior management level contact information
  • Title
  • Contact name
    • Mr.
    • Ms.
  • Telephone number
  • Facsimile number
  • Senior management contact email address
• Contact information of customs broker, consultant and/or agent. Attach letter of authorization. (if applicable) Refer to Memoradum D1-6-1 for additional information regarding the information to be provided in the letter of authorization.
  • Company operating name (in full)
  • Title
  • Contact name
    • Mr.
    • Ms.
  • Telephone number
  • Facsimile number
  • Contact email address
  • Company website
• Other company details
  • Total number of full-time employees
  • Total number of full-time employees directly related to export sales
  • Describe the major business activity of the company.
  • Describe how the goods are traced/tracked from time of import to the time of export. Explain in detail and provide descriptive flow process.
  • Describe the company's export activities.
  • Provide the percentage of imported goods that are exported.
  • Specify the main product(s) the company manufactures or sells for exportation.
  • Has this company applied for a drawback, the Duties Relief Program, the Import for Re-Export Program and/or Canadian Goods Returned in the last four years? (Yes / No)
  • Are they currently in use? If yes, indicate which program and specify details. (Yes / No)
  • Has this company been denied or had its privileges revoked from any of the above mentioned programs? If yes, indicate which program and specify details. (Yes / No)
  • Has this company been subject to compliance verification assessments and/or penalties by the Canada Border Services Agency in the past six years? (Yes / No)

Part B – Books and Records

• Provide the address that the business books and records are located at.
• How long are books and records maintained (years)?
• What is the company's fiscal year? (example: April - March)
• If applicable, provide the name of the independent auditing firm for the company.
• Describe any specific system and controls, including those for inventory management.
  • Manual
  • Automated
  • Both
• Provide any additional information.:

Part C – Details of the Imported Goods

• Name of the importer of record. (If different from Part A)
• Importer of record's business number. (If different from Part A)
• Name of purchaser at the time importation. (If different from Part A)
• Name of the consignee at the time of importation. (If different from Part A)
• Describe the type of goods intended to be imported under the Duties Relief Program. Be specific.
  • Description
  • 10-digit Canadian tariff classification number
  • Country of Origin
  • Rate of customs duty
• If the goods are imported from a NAFTA country (U.S. or Mexico), do these goods qualify for a NAFTA tariff treatment? (Yes / No)
• Provide the average monthly amount of customs duties that would be applicable to the imported goods.
• Does this company intend to receive or purchase any goods that may have been imported by domestic suppliers under the Duties Relief Program that will be exported? (Yes / No) If yes, provide the company(s) name and address.
• Does this company intend to receive Form K32A, Certificate of Importation, Sale, or Transfers from any domestic supplier? (Yes / No) If yes, provide the company(s) name and address.
• Are the imported/finished products intended for:
  • sale to another Duties Relief Program licensee (Yes / No) If yes, provide the company(s) name and address.
  • sale to a non-Duties Relief Program licensee in Canada (Yes / No) If yes, provide the company(s) name and address.
  • direct export sale (Yes / No) If yes, provide the company(s) name and address.
• Does this company pay any anti-dumping and/or countervailing duties on the imported goods? If yes, identify and describe the goods. (Yes / No)

Part D – Same Condition Exports

• Will the goods imported under the Duties Relief Program be exported in the same condition? (Refer to section 9 of Memorandum D7-4-3 for additional information regarding same condition processes.) If no, do not complete Part D and skip to Part E. (Yes / No)
• Has a Same Condition Ruling been issued by the Canada Border Services Agency for the imported goods? If yes, attach a copy of each Same Condition Ruling. (Yes / No)
• Identify and describe the exported goods.

Part E – Manufacturing Exports

• Will the goods imported under the Duties Relief Program be further manufactured in Canada prior to exportation? If no, do not complete Part E and skip to Part F. (Yes / No)
• What percentage of the imported goods will be further manufactured in Canada prior to exportation? %
• What percentage of the business is involved in manufacturing? %
• Describe the manufacturing processes performed on the imported good(s) while in Canada.
• Provide a listing of all the types of goods and finished product name(s) of the exported goods.
• What percentage of the imported goods becomes scrap or waste resulting from the manufacturing process. Will the scrap or waste be exported? If completed, describe the scrap or waste and provide the merchantable value of each type of scrap or waste. % (Yes / No)
• What percentage of the imported goods becomes by-product(s) resulting from the manufacturing process. Will the by-product be exported? If completed, describe and provide the value of each by-product. % (Yes / No)
• List any imported goods consumed or expended in the manufacturing process and provide the loss factor percentage. Provide substantiating documentation to demonstrate the loss factor(s) for each consumed or expended good. Refer to Memorandum D7-4-1 for additional information regarding consumed or expended goods. %
• List any domestic goods that will be used interchangeably with the imported goods during the manufacture or production of the exported products. Explain in detail.
• Are the production records maintained for each manufacturing process? If yes, provide samples. (Yes / No)

Part F – Details of the Exported Goods

• What company will be the exporter of record? (if different from Part A)
• What is the average inventory turnover period for the imported goods to be exported?
• What countries will the goods be exported to?
• What percentage of the goods are exported to a NAFTA country (U.S. or Mexico)? %
• Are the goods supplied to:
  • Ships' Stores (Yes / No) If yes, provide the company(s) name and address.
  • Customs Bonded Warehouses (Yes / No) If yes, provide the company(s) name and address.
  • Duty Free Shops (Yes / No) If yes, provide the company(s) name and address.
• Is there a current export contract or purchase order from a foreign purchaser for the imported goods? If yes, provide a copy. (Yes / No)

Part G – Legal Declaration

As an authorized officer of the applicant company, I certify that the information on this application and in any attached documents is, to the best of my knowledge, true and complete.

• Print name
• Title
• E-mail address
• Signature
• Date

Date modified:

2018-01-26