
Open
Customs Bonded Warehouses
Deferred duties for bonded warehouse operators
Last Update: April 9, 2026
Funding available
No Condition
Timeline
- Open continuously
Location
Canada
Overview
This program allows companies to obtain a licence to operate a Customs Bonded Warehouse and defer customs duties and taxes on imported goods. It supports storage, minor handling, export-related consolidation, and temporary display of commercial goods.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase production or service capacity
- Increase operational productivity
- Optimize production processes
Eligible Funding
- No Condition
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Transportation and warehousing
Location
- Canada
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Operating a customs bonded warehouse for imported or domestic goods destined for export.
- Temporary storage and display of imported goods for conventions, exhibitions, or trade shows.
- Minor handling, sorting, marking, labelling, packing, repacking, inspection, testing, and storage of goods.
- Transfer of goods between bonded warehouses or to duty-free shops.
Documents Needed
- Completed Form E401
- Detailed site plan of the proposed warehouse
- Security documentation
- Provincial liquor authority approval, if applicable
Eligibility
Who is eligible?
- Importers of commercial goods
- Private warehouse operators
- Public warehouse operators
- Canadian residents and non-residents
Who is not eligible
- Imported vaping products, unless for sale to a foreign diplomat in Canada or export from Canada
- Prohibited or restricted goods without the required permits or authorizations
- Intoxicating liquor without provincial approval
Eligible geographic areas
- Canada
- Areas served by a customs office
Processing and Agreement
- The CBSA reviews the application and may inspect the proposed site and record-keeping system.
- If approved, a unique warehouse licence number and sub-locator code are issued.
- Licence suspension, cancellation, amendment, or reinstatement may occur under the regulations.
- The applicant is notified in writing of suspension or cancellation decisions.
Additional information
- CBSA may conduct periodic compliance verifications.
- Licence changes, suspension, cancellation, and reinstatement are governed by the regulations.
- Goods may remain in storage for up to four years in most cases, with some exceptions.
Contacts
Frequently Asked Questions about the Customs Bonded Warehouses Program
Here are answers to the most common questions about the Customs Bonded Warehouses. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Customs Bonded Warehouses?
This program allows companies to obtain a licence to operate a Customs Bonded Warehouse and defer customs duties and taxes on imported goods. It supports storage, minor handling, export-related consolidation, and temporary display of commercial goods.
Who is eligible for the Customs Bonded Warehouses program?
To be eligible for the Customs Bonded Warehouses program, you must:
Completed application form
Required security posted
Site served by customs office
What expenses are eligible under Customs Bonded Warehouses?
Operating a customs bonded warehouse for imported or domestic goods destined for export.
Temporary storage and display of imported goods for conventions, exhibitions, or trade shows.
Minor handling, sorting, marking, labelling, packing, repacking, inspection, testing, and storage of goods.
Transfer of goods between bonded warehouses or to duty-free shops.
Who can I contact for more information about the Customs Bonded Warehouses?
You can contact Canada Border Services Agency (CBSA) by email at none or by phone at none.
Where is the Customs Bonded Warehouses available?
The Customs Bonded Warehouses program is available across Canada.
Is the Customs Bonded Warehouses a grant, loan, or tax credit?
Customs Bonded Warehouses is a Other Support
Who are the financial supporters of the Customs Bonded Warehouses?
Customs Bonded Warehouses is funded by Canada Border Services Agency (CBSA)
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