Importing without paying duties

Duties relief

The duties relief program allows qualified companies to import goods without paying duties, as long as they eventually export the goods. Before export, the company can further manufacture or use them in a limited manner without having to pay the duties.

Qualifying for duties relief

If you are the importer, exporter, processor, owner, or producer, of the goods, you can apply for duties relief if:

• you are directly or indirectly involved in importing goods that are later exported in the same condition as you imported them; or
• you use imported goods to produce other goods for export.

Applying for duties relief

To apply, complete Form K90, Duties Relief Application, and send it to your local customs office. We will review your application and an officer may visit you. During this visit, the officer will confirm that you qualify for the program and that you are aware of your obligations. As soon as we approve your application, we will issue a unique certificate number that identifies you as a duties relief program participant.

Time limits

In most cases, the goods you import under the duties relief program have to be exported no later than four years after you import them.

Compliance

From time to time, we will verify if the imported goods have been exported. However, it is your responsibility to properly account for all goods and immediately pay any duties owing on the goods that are not exported.

Selling or transferring imported goods

You can sell or transfer the imported goods before they are exported without paying duties, as long as the receiving company is also an authorized program participant. When you sell or transfer the goods to another participant, you also transfer the liability for paying the duties.

More information

For more information on the duties relief program or for help preparing your claim, contact your local customs office.