Commercial Temporary Importations

Who is eligible?

• Importers of commercial goods
• Foreign organizations holding conventions in Canada
• Companies participating in trade shows, public exhibitions, or conventions
• Racing teams importing vehicles and related equipment
• Non-resident businesses conducting cold weather vehicle testing

Who is not eligible

• Companies importing goods for sale or as spare parts for repair services (except certain racing parts by non-residents) are not eligible.
• Businesses intending to import goods for lease or sub-lease after entry into Canada cannot use this program.
• Companies importing goods for further manufacturing or processing, rather than for repair, are not eligible.
• Organizations wishing to import consumable goods (unless for emergency use or specific approved testing) are generally not eligible.
• Businesses that cannot ensure exportation or destruction of temporarily imported goods at the end of the permitted period may not participate.

Eligible expenses

• Temporary importation of commercial goods for display at exhibitions, conventions, or trade shows.
• Temporary importation of commercial samples and advertising films for demonstration or order solicitation.
• Importation of professional equipment for use in business activities, including sound and television broadcasting, sports purposes, or cinematic production.
• Importation of racing vehicles and related equipment, including repair parts and mobile support equipment, for racing events.
• Temporary importation of machinery, tools, or other equipment for installation, repair, demonstration, or trial by the supplier or manufacturer.
• Importation of educational, scientific or testing materials and instruments for the purpose of research, certification, or participation in scientific expeditions.
• Temporary importation of goods and equipment used for emergency response (e.g., medical supplies, fire suppressant foam).
• Temporary importation of goods as replacements or under warranty arrangements, including spare parts, when supplied free of charge except for shipping/handling.
• Temporary importation of vehicles, components, and test equipment for cold weather testing or other approved test programs.
• Importation of equipment for use at meetings, conventions, live entertainment, or similar temporary business activities.

Eligible geographic areas

• Locations across Canada, as applicable under federal customs and tax legislation.

• Security deposits may be required to ensure exported goods, with specific forms of deposit accepted (e.g., cash, certified cheque, bond).
• Non-compliance with temporary importation conditions can result in penalties up to $25,000 and interest on duties owed.
• Documentation such as proof of export or destruction must be retained for up to four years for audit purposes.
• Extensions for the temporary importation period may be granted, but requests must be submitted before the permit's expiry date and may be limited under some legislation.