How much funding can be received?

There is no informations about how much funding can be received.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Commercial Temporary Importations?

Commercial Temporary Importations is funded by Canada Border Services Agency (CBSA)

What are Commercial Temporary Importations's eligibility criterias?

Importers of commercial goods temporarily entering Canada for purposes other than sale, lease, or further manufacturing/processing Goods must not be consumable, for sale, or for use as spare parts for repair services Importer must specify intended use and quantity must be reasonable for temporary use

Commercial Temporary Importations

Last Update: June 20, 2025

Canada

Facilitates duty-free temporary importation of commercial goods to Canada

Commercial Temporary Importations at a glance

Eligible Funding

No Condition

Timeline

Continuous Intakes

Financing Type

Grant and Funding

Tax Credits

Eligible Industries

All industries

Grant Providers

Canada Border Services Agency (CBSA)

Status

Open

Overview of the Commercial Temporary Importations program

The Commercial Temporary Importations program allows importers to temporarily bring commercial goods into Canada with full or partial relief from customs duties and GST/HST, subject to conditions and documentation requirements. There is no direct maximum funding amount, as the program offers tax and duty relief for eligible temporary imports such as equipment for exhibitions, testing, repairs, and other specified commercial activities.

Financing terms and conditions

For goods classified under former heading 98.19 (display goods), the required security deposit is 10% of the Value for Duty (VFD) of the goods, reflecting a combination of 5% GST and an average 5% customs duty.
Security deposits required for temporarily imported goods cannot exceed the total duties and taxes (including GST/HST and excise taxes) that would be payable if the goods were imported permanently.
No security deposit is required if the total applicable duties, including GST/HST, are equal to or less than CAN$100.

Eligible projects & activities

Temporary importation of commercial goods for use in exhibitions, conventions, or public displays.
Importation of equipment or tools for demonstration, testing, repair, or certification purposes.
Importation of machinery, vehicles, or vessels for short-term use, including testing or evaluation.
Temporary importation of materials or equipment for educational, scientific, or exploratory activities.
Importation of emergency response goods or equipment for urgent, short-term needs.

Eligibility criteria of the Commercial Temporary Importations program

The applicant must be an importer of commercial goods seeking temporary entry into Canada.
The goods must not be imported for sale, lease, or further manufacturing or processing while in Canada.
The goods must be intended for a specific, declared use such as display, demonstration, competition, repair, testing, or other eligible temporary uses as defined by the regulations.
The goods must be exported, destroyed under Canada Border Services Agency (CBSA) supervision, or fully duty- and tax-paid before the allowed time period expires.
The applicant must comply with all relevant documentation and regulatory requirements, including other government department requirements if applicable.

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.

How to apply to the Commercial Temporary Importations program

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.

Additional information

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.