The Duties Relief Program allows qualified companies to import goods without paying duties, as long as those goods are eventually exported. As part of the program, companies can manufacture or use the goods in a limited manner before export.
Does my company qualify?
- Your company imports goods that are later exported as-is; or
- Your company imports goods to produce other goods for export.
Note: If goods are exported to the United States or Mexico, there may be restrictions under the North American Free Trade Agreement (NAFTA). Refer to Memorandum D7-4-3, NAFTA Requirements for Drawback and Duty Deferral, for more information.
How does my company apply?
Complete Form K90, Duties Relief Application, and send it to your local Canada Border Services Agency (CBSA) office.
How soon does my company need to export the goods?
In most cases, the goods must be exported within four years from the time they arrive in Canada.
How is compliance monitored?
The CBSA will check that imported goods are eventually exported.
Your company must:
- Track all goods; and
- Pay necessary duties immediately if goods no longer qualify for the program.
Can my company sell or transfer imported goods?
Your company can sell or transfer imported 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.
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