How much funding can be received?

Funds up to 60% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Customs Bonded Warehouses?

Customs Bonded Warehouses is funded by Canada Border Services Agency (CBSA)

What are Customs Bonded Warehouses's eligibility criterias?

Open to Canadian residents and non-residents (companies or individuals) Applicants must complete and submit Form E401 via the CARM Client Portal or CBSA office

Customs Bonded Warehouses

Last Update: June 20, 2025

Canada

Defers duty and taxes on stored imported goods for export

Customs Bonded Warehouses at a glance

Eligible Funding

Up to 60% of project cost

Timeline

Continuous Intakes

Financing Type

Other Support

Tax Credits

Eligible Industries

All industries

Grant Providers

Canada Border Services Agency (CBSA)

Status

Open

Overview of the Customs Bonded Warehouses program

The Customs Bonded Warehouses Program allows companies to defer payment of duties and taxes on imported goods until they enter the Canadian market, with no maximum funding amount specified. The program supports activities such as storage, minor manipulation, consolidation, and display of goods for importers, exporters, and companies involved in trade shows or facilitating the movement of goods within the North American market.

Financing terms and conditions

Security must be posted equal to 60% of the maximum amount of duties and taxes that would otherwise be payable at any time in the year following the issuance of the licence. This security is deposited with the Receiver General for Canada.

Eligible projects & activities

Importing goods into Canada for storage or minor manipulations, such as marking, labelling, or repackaging, before release for domestic consumption or export.
Consolidating imported and domestic goods in preparation for export or Canadian consumption.
Storing goods temporarily in Canada for display at conventions, exhibitions, or trade shows, with the intention of exporting them after the event.
Facilitating the movement and storage of goods as part of supply chain management for imports and exports in the North American marketplace.

Eligibility criteria of the Customs Bonded Warehouses program

The applicant can be an individual, company, or entrepreneur wishing to operate a customs bonded warehouse in Canada.
Both Canadian residents and non-residents are eligible to apply.
The applicant must be able to present a completed application and provide a detailed site plan of the proposed warehouse location.
The applicant's record-keeping system must be capable of tracking the movement of goods as required by the Canada Border Services Agency (CBSA).
Applicants seeking to store alcoholic beverages must obtain and provide approval from the relevant provincial liquor authority.

Who is eligible?

Importers of commercial goods
Companies involved in consolidating imported and domestic goods for export or Canadian consumption
Businesses importing goods for display at conventions, exhibitions, or trade shows and exporting them after the event
Private sector operators seeking to manage their own customs bonded warehouse
Entrepreneurs operating public warehouses for storage of imported goods by various importers

Who is not eligible

Companies lacking required permits or authorizations for restricted or controlled goods.
Warehouses intending to receive or transfer intoxicating liquor without written approval from the relevant provincial liquor authority.
Entities wishing to receive or remove tobacco products for unauthorized purposes, outside the specified reasons (e.g., only for diplomats, export, duty free shop, ships' stores, or if the operator is a licensed tobacco or cigar manufacturer).

Eligible expenses

Expenses related to the storage of imported and domestic goods in a customs bonded warehouse.
Costs for minor manipulation of goods, such as marking, labelling, repackaging, disassembling or reassembling for packing or handling, displaying, inspecting, ticketing, packing and unpacking.
Costs associated with cleaning, maintaining, or preserving goods within the warehouse.
Expenses related to sorting, grading, trimming, filing, slitting, or cutting goods, provided these do not change the nature of the goods.
Costs associated with compliance activities to meet Canadian or provincial law requirements while the goods are in the warehouse.

Eligible geographic areas

All regions of Canada
Non-residents (foreign companies) may also apply

Eligibility criteria of the Customs Bonded Warehouses program

Review of the E401 application form accompanied by a detailed plan of the proposed location.
Inspection visit of the facility and the record-keeping system by the CBSA.
Validation of the ability to ensure the identification and tracking of stored goods.
Compliance with applicable documentary and regulatory requirements upon the entry of goods.

How to apply to the Customs Bonded Warehouses program

Step 1: Prepare Required Documentation
- Complete Form E401: Application for a Licence to Operate a Customs Bonded Warehouse.
- Prepare a detailed site plan of the proposed warehouse location, ensuring designated bonded areas for in-bond and domestic goods are clearly identified.
- For applications involving the storage of alcoholic beverages, obtain written approval from the relevant provincial liquor authority and attach a copy to your application.
Step 2: Submit the Application
- Submit the fully completed Form E401, along with required documentation, via the CBSA Assessment and Revenue Management (CARM) Client Portal (CCP) or deliver it to the CBSA office nearest to the proposed warehouse location.
Step 3: Review and Site Assessment by CBSA
- Upon receipt of your application, the CBSA will review your documentation.
- The CBSA will schedule a site visit to assess the proposed warehouse location and review your recordkeeping system.
Step 4: Post Security Bond
- Upon initial approval, post security with the Receiver General for Canada. The required security typically amounts to 60% of the maximum duties and taxes that may be payable at any time within the first year of operation.
Step 5: Issuance of Licence
- Once your application, site, and security are approved, the CBSA will issue a Customs Bonded Warehouse licence, a unique licence number, and a 4-digit sublocator code to be used in official documents.
Step 6: Begin Operations
- Commence operations in compliance with CBSA requirements and maintain proper controls and records for all warehoused goods.

Additional information

Goods can be stored in a customs bonded warehouse for up to four years, with possible extensions in specific circumstances as approved by the CBSA.
Operators are required to maintain detailed records of all goods and activities in the warehouse to ensure compliance and facilitate periodic CBSA checks.
Failure to comply with regulations may result in monetary penalties, suspension, or cancellation of the warehouse license.
Special provisions exist for the handling and documentation of goods that are damaged, destroyed, or deteriorated while in storage.