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Trade incentives programs

Purpose of the trade incentives programs

These programs keep Canadian companies competitive by giving them, under special circumstances, duties relief on imported goods. We have a variety of programs that allow us to waive (relief), postpone (defer), or refund (drawback), some or all of the duties and taxes that importers have to pay.

Canadian Goods Abroad Program

This program allows duties relief on the Canadian export value of goods when the goods (subject to certain conditions) are returned to Canada after being exported for repairs, equipment additions, or work done abroad.

Duty Deferral Program

The duty deferral program gives you three options, each with particular advantages or purposes:

  • Bonded Warehouse

    The Bonded Warehouse Program allows you to defer paying all duties and taxes on goods until the goods are released for Canadian domestic consumption or exported. A customs bonded warehouse is a licensed and regulated facility used to store imported goods before customs releases them, and imported and domestic goods destined for export.

  • Duties Relief

    The Duties Relief Program may relieve you from having to pay duties on imported goods if you will eventually re-export those goods, either in the same condition or after using, consuming, or expending them to process other goods.

  • Duty Drawback

    The Duty Drawback Program has the same advantages and options as the Duties Relief Program. The only difference is that this program is for people who have already paid the duty and are asking for a refund.