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.

• Step 1: Classify Goods and Determine Documentation
  • Classify the goods under the appropriate tariff item in Chapters 1-97 of the Customs Tariff, then under tariff item No. 9993.00.00 if eligible.
  • Identify whether the goods qualify for full or partial relief of customs duties and GST/HST.
  • Determine if a Certificate of Origin or statement is needed for preferential tariff treatment under a free trade agreement.
• Step 2: Prepare Required Documentation
  • Complete Form BSF865, Temporary Admission Permit, through the CARM Client Portal (CCP).
  • Gather all supporting documentation, including CBSA forms and any necessary certificates (e.g., veterinary, import permits).
  • Obtain a Certificate of Origin or Statement of Origin (for low-value goods) if applicable.
• Step 3: Security Requirements (if required)
  • Determine if a security deposit is required to ensure exportation of goods (e.g., cash, certified cheque, bond).
  • Prepare and submit the required security at the time of importation if requested by the CBSA officer.
• Step 4: Submit Application and Documentation at Entry
  • Present completed BSF865 and all supporting documentation to the Canada Border Services Agency (CBSA) upon arrival of goods in Canada.
  • Present any documentation required by other government departments (OGDs) as necessary.
• Step 5: Compliance During Temporary Import Period
  • Retain all proofs of exportation, destruction, or consumption of goods for at least four years.
  • If an extension is required, apply for an extension before the expiry date through the CBSA office or CARM Client Portal, providing justification if the import extends beyond 18 months.
• Step 6: Exportation and Finalization
  • Present goods and BSF865 or Carnet (if applicable) to a CBSA exit office for examination and certification of exportation.
  • Ensure proper acquittal of forms for refund of security deposit where applicable.

• 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.