Relieving duties on exported goods for ships stores

If you supply goods for ships stores you may be able to import these goods without paying duties under the duties relief program. If you have already paid the duties, you could qualify for a drawback (refund) of the import duties you paid.

Goods deemed exported

If you deliver goods to a conveyance described in the Ships Stores Regulations, they are deemed exported. Please review these regulations to ensure the conveyance you are supplying qualifies. If you have any questions, contact your local customs office for clarification.

Drawbacks

A drawback is a refund of the duties paid on imported goods that are, in this case, eventually exported as ships stores. You can export the goods in the same condition as they were imported or, before export, you can further process or use them in a limited manner without affecting the drawback amount.

Claiming a drawback

To claim a drawback, you have to complete Form K32 or K32-1, Drawback Claim, and attach documents establishing that the goods qualify. Send the package to your local customs office.

Duties relief program

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

Applying for duties relief

If you are the importer, exporter, processor, owner, or producer of the goods, you can apply for duties relief. To apply for duties relief you have to 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 which identities you as a duties relief program participant. For more information on the duties relief program, get a copy of the information sheet called Importing Without Paying the Duties, or contact your local customs office.

Time limits

In most cases, you have to present a claim no later than four years after you import the goods. You cannot file a claim until you export the imported goods.

For more information, see the information sheet called Claiming a Drawback on Exported Goods, or contact your local customs office.

More information

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