Customs Notice 25-30: Administration of FIFA Men’s World Cup 2026 Remission Order

Definitions

4. The definitions listed in the FIFA Men’s World Cup 2026 Remission Order apply to this customs notice.

Application: Temporary importations

2026 World Cup family member

5. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act (GST/HST) – and of customs duties, surtaxes and excise taxes paid or payable - on goods imported temporarily into Canada by a 2026 World Cup family member if the goods are imported for the exclusive use of that member in connection with the 2026 World Cup.

Goods for display and equipment

6. Remission is granted of a portion of the tax paid or payable under Part IX of the Excise Tax Act (GST/HST) and of the customs duties and surtaxes paid or payable on:

1. goods for display, including apparatus to display those goods, imported temporarily into Canada by the Canadian Soccer Association Incorporated (CSA), the national organizing committee for the 2026 World Cup (NOC), FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup; and
2. equipment imported temporarily into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, for use exclusively in connection with the 2026 World Cup.

7. Non-residents of Canada who are not GST/HST registrants are granted full remission of the tax paid or payable under Part IX of the Excise Tax Act (GST/HST) on the value of goods under paragraph 6.

8. Residents of Canada and resident and non-resident GST/HST registrants are granted partial remission of the GST/HST on the value of goods under paragraph 6, at the rate of 1/60th payable for each month, or portion of a month, the goods are in Canada. The partial GST/HST payment at a rate of 1/60th is calculated based on the amount of tax owing, were the goods to be permanently imported divided by 60 and multiplied by the months or parts of months the goods are to remain in Canada. For example, the amount owing on goods with a Value for Tax (VFT) of $12,000.00 that will be in Canada for four months would be calculated as follows: (($12,000 x 5 %) / 60) x 4 = $40.00.

Application: Permanent importations

Goods for free distribution

9. Remission is granted of the customs duties and surtaxes paid or payable on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate, a media rights holder, a sponsor or a supplier, or the agent or representative of any of them, if the goods have a unit value of $60 or less and are for free distribution in connection with the 2026 World Cup.

Gifts and awards

10. Remission is granted of the tax paid or payable under Part IX of the Excise Tax Act (GST/HST) – and of the customs duties, surtaxes and excise taxes paid or payable – on goods imported into Canada by the CSA, the NOC, FIFA, a FIFA affiliate or a 2026 World Cup family member if the goods have a unit value of $60 or less and are intended for distribution in connection with the 2026 World Cup as gifts or awards to any of the following:

1. a 2026 World Cup family member
2. a member, agent or representative of the CSA or the NOC
3. an individual who is resident in Canada and is participating in the 2026 World Cup
4. an individual who is resident in Canada and is acting in an official capacity in connection with the 2026 World Cup

Sports equipment

11. Remission is granted of the customs duties and surtaxes paid or payable on sports equipment imported into Canada by the CSA, the NOC, FIFA or a FIFA affiliate if the sports equipment:

1. is certified by FIFA as complying with the international competition standards applicable to the sport for which it is designed and as being required by an athlete exclusively for the purpose of training or competing in the 2026 World Cup
2. is donated at the conclusion of the 2026 World Cup to a non-profit sports club, a sports federation, a registered charity, an educational or other public institution or a municipality, town or city; and
3. is not sold or otherwise disposed of within two years after the day on which it is imported

Clothing

12. Remission is granted of the customs duties and surtaxes paid or payable on clothing imported into Canada if the clothing:

1. is donated to the CSA, the NOC, FIFA, or a FIFA affiliate by a sponsor or supplier
2. is provided free of charge to the CSA, the NOC, FIFA, a FIFA affiliate or 2026 World Cup volunteers to be worn as uniforms when undertaking their official volunteer duties in connection with the 2026 World Cup; and
3. is kept by the individual volunteer recipients following the 2026 World Cup

Conditions of relief

13. Remission is granted under the Order only to the extent to which the amount remitted has not otherwise been rebated, remitted, credited or refunded to any person under the Financial Administration Act or any other Act of Parliament.

14. Remission is granted on the following conditions:

1. the goods or equipment are imported into Canada during the period beginning on July 1, 2025 and ending on July 19, 2026
2. a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the goods or equipment were accounted for under section 32 of the Customs Act; and
3. the importer provides the CBSA  with evidence or information that demonstrates that the importer is entitled to remission under the Order

15. Remission is granted under sections 3 and 4 of the Order on the condition that, on or before December 31, 2026, the goods or equipment are:

1. exported from Canada; or
2. destroyed in Canada under the supervision of an officer of the Canada Border Services Agency (CBSA) at the expense of the importer

Documentation

16. All temporarily imported goods which are entitled to full relief of the customs duties, surtaxes and GST/HST may be documented on a Form BSF865, Temporary Admission Permit or an A.T.A. Carnet. For more information please refer to CBSA’s Memorandums D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods and D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit.

17. All permanently imported goods and temporarily imported goods that are not entitled to full relief (e.g., must pay partial/full GST/HST) are to be documented on a Commercial Accounting Declaration (CAD) in the CBSA Assessment and Revenue Management (CARM) system.

How to apply

18. The following Special Authority Codes have been created in the CARM system for full customs duty relief, surtax, excise tax and partial or full GST/HST relief. The applicable code must be entered in the Special Authority OIC field of the CAD:

• Concerning goods imported as described in section 3 of the Order, special authorization code 25-0744A is to be used to obtain full relief of customs duties, surtaxes, excise taxes and GST/HST for temporarily imported FIFA goods.
• Concerning goods imported as described in section 4 of the Order, special authorization code 25-0744B: Full relief of customs duties, surtaxes and GST/HST for temporarily imported FIFA goods.
• Concerning goods imported as described in section 4 of the Order, special authorization code 25-0744B01: Full relief of customs duties and surtaxes, partial relief with payment at the rate of one sixtieth per month of GST/HST for temporarily imported FIFA goods.
• Concerning goods imported as described in section 5, 7 and 8 of the Order, special authorization code 25-0744C: Full relief of customs duties and surtaxes for permanently imported FIFA goods.
• Concerning goods imported as described in section 6 of the Order, special authorization code 25-0744D: Full relief of customs duties, surtaxes, excise taxes and GST/HST for permanently imported FIFA goods.

Additional information

19. 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 (8 am to 4 pm local time / except holidays). TTY is also available within Canada: 1-866-335-3237.