K90 – Duties Relief Application

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  • Company name
  • Language preference (English/French)
  • Importer/Business No.
  • Legal name, if different from above
  • GST registration number
  • Address (If you have other divisions or locations (warehouses, plants, etc.) please attach a list of these addresses.
    • Street
    • City
    • Province
    • Postal code
  • Contact person
    • Title
    • Telephone number
    • Facsimile number
  • Describe your major business activity.
  • Specify the main product you manufacture or sell.
  • Have you previously applied for duty deferral or inward processing? (Yes/No)
  • Indicate any other post-audit relief or remission programs previously used.
    • Are they currently in use? (Yes/No)
    • If yes, specify which ones.

Books and records

  • What is the name of your independent auditing firm?
  • Fiscal year end date
  • Business books and records are located at?
  • Customs records are located at?
  • How long are books and records maintained (clarify which ones)?
  • Please describe any specific systems and controls.
    • Manual
    • Micro-computer
    • Mainframe
    • Local area network
  • Provide details of what inventory system or controls will be used to monitor the goods under the program. (Attach additional pages if necessary.)

Import

  • What goods will be imported/received under the program?
  • Are these imported goods intended for:
    • sale to domestic user
    • manufacture for export sale
    • domestic sale for subsequent export
    • direct export sale
    • manufacture and sale to domestic user l
    • manufacture and domestic sale for subsequent export
  • Do you intend to receive or purchase any goods that may have been imported by domestic suppliers? (Yes/No) )
  • Do you receive Form K32A, Certificate of Importation, Sale, or Transfer from any supplier? (Yes/No)
  • Do you pay any anti-dumping or countervailing duties on imported goods? (Yes/No)
  • What is the average monthly value on the imported goods and indirect imports (domestic purchases with duty content)
  • What is the average monthly amount of duties on imported goods from NAFTA countries and imported goods from non-NAFTA countries
  • Do the goods imported from a NAFTA country qualify for a NAFTA preferential tariff treatment? (Yes/No)

Manufacturing (if applicable)

  • What percentage of your business is involved in manufacturing?
  • What do you produce?
  • Describe the manufacturing process.
  • What type of production records are maintained?
  • How long is your average inventory turnover?
  • Are the imported goods readily identifiable in the exported good(s)? (Yes/No)
  • List any imported goods (other than fuel or plant equipment) consumed or expended in the manufacturing process.
  • List any domestic goods used interchangeably with the imported goods used in the manufacture or production of the exported products.
  • List any by-products resulting from the processing
  • What percentage of raw material becomes scrap or waste from the manufacturing process?

Export

  • What countries do you normally export to?
  • What percentage is exported to a NAFTA country (US or Mexico)?
  • Are your goods deemed exported, i.e., supplied as ship's stores; supplied to dutyfree shops; or put into bonded warehouses for export etc.? (Yes/No)

Non-compliance

  • What controls are used to report and pay duty on domestic sales?

Declaration

I understand the legislative, regulatory, and administrative conditions of the program and agree to maintain adequate records acceptable to the Minister of National Revenue to control those goods imported under this program. I agree to make these records available to the Minister of National Revenue for audit purposes. I will report all non-compliance from the program within the time limits established by legislation. I understand that failure to comply with these requirements will result in the application of sanctions based upon the severity of the non-compliance and possible cancellation or suspension of importing privileges under this program. I also accept the duty liability on any goods which were imported under the program for which I accepted responsibility.

I declare that all the information given in this application is true.

  • Name
  • Title
  • Signature
  • Date
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