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Customs Bonded Warehouses
Duty deferral for bonded warehouse operators
Record updated
- Funding available
- Varies by project
- Deadline
- Open continuously
- Location
- Canada
- Who can apply
- Canadian residents and non-residents may apply to operate a customs bonded warehouse.
- See full eligibility
Overview
The Customs Bonded Warehouse Program helps companies in Canada defer duties and taxes on imported goods under CBSA regulation. It supports storage, consolidation of imported and domestic goods, temporary display at conventions, exhibitions or trade shows, and minor manipulation such as marking, labelling and repackaging.
At a glance
Funding available
Varies by project
- Increase production or service capacity
- Increase operational productivity
- Optimize production processes
- Obtain certifications or accreditations
- Strengthen organizational capacity
- Access new markets
- Ensure financial sustainability
- Renovate or adapt facilities
Eligible candidates
- Location
- Canada
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- All groups
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
Eligibility
Who is eligible?
- Canadian residents and non-residents may apply to operate a customs bonded warehouse.
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
Ineligible Costs and Activities
- The goods in a CBW shall not be further manufactured.
Eligible geographic areas
- Canada
Activities funded
- Import goods into Canada for storage or minor manipulation.
- Consolidate imported and domestic goods for export or Canadian consumption.
- Import goods for display at conventions, exhibitions or trade shows and export them after the event.
- Carry out warehouse activities such as marking, labelling, tagging, ticketing, packing, unpacking, packaging, repackaging, cleaning, sorting or grading.
How to apply
- Step 1: Complete the application
- Fill out Form E401.
- Prepare the detailed warehouse plan.
- Step 2: Submit the application
- Submit through the CARM Client Portal or to the nearest CBSA office.
- Include any required supporting approvals and security information.
- Step 3: CBSA review
- The CBSA reviews the application and may inspect the site and records system.
- Step 4: Decision and licence issuance
- If approved, the CBSA issues the licence number and sub-locator code.
Documents Needed
- Completed Form E401
- Detailed site plan of the proposed warehouse
- Security documentation
- Provincial liquor authority approval, if applicable
Selection criteria
- Good character of the applicant.
- Warehouse location served by a customs office.
- Sufficient financial resources.
- Adequate conditions for safekeeping goods.
- CBSA ability to provide customs services for the site.
Processing and Agreement
- The CBSA will review your application and schedule a visit to review the proposed site and your recordkeeping system.
- When the CBSA approves your application, you will be issued a unique customs bonded warehouse licence number and 4-digit warehouse sublocator code.
- The CBSA will periodically check that the warehouse is complying with requirements.
- It is the responsibility of the operator to ensure that proper controls are in place for all goods and to immediately report any non-compliance to the CBSA.
Additional information
- You may either choose to operate your own warehouse, or use a facility already participating in this program.
Official sources
Frequently Asked Questions about the Customs Bonded Warehouses Program
What is the Customs Bonded Warehouses?
The Customs Bonded Warehouse Program helps companies in Canada defer duties and taxes on imported goods under CBSA regulation. It supports storage, consolidation of imported and domestic goods, temporary display at conventions, exhibitions or trade shows, and minor manipulation such as marking, labelling and repackaging.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Customs Bonded Warehouses program?
To be eligible for the Customs Bonded Warehouses program, you must:
Imported and domestic goods destined for export must be readily identifiable.
The program covers goods imported for storage or minor manipulation.
The program also covers goods imported temporarily for display at conventions, exhibitions or trade shows.
Who can I contact for more information about the Customs Bonded Warehouses?
You can contact Canada Border Services Agency (CBSA).
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 Tax Credits
Who are the financial supporters of the Customs Bonded Warehouses?
Customs Bonded Warehouses is funded by Canada Border Services Agency (CBSA)