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 Duties Relief Program?

Duties Relief Program is funded by Canada Border Services Agency (CBSA)

What are Duties Relief Program's eligibility criterias?

Applicant must import commercial goods for export as-is or after manufacturing/processing for export Applicant must be a qualified company participating in the program

Duties Relief Program

Last Update: June 20, 2025

Canada

Allows duty-free import of goods that are later exported

Duties Relief Program at a glance

Eligible Funding

No Condition

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 Duties Relief Program program

The Duties Relief Program allows qualifying companies to import commercial goods into Canada without paying duties, provided the goods are either exported as-is or used to manufacture other goods for export. The program does not provide a direct funding amount but enables significant cost savings by deferring or eliminating duties on eligible imported goods destined for export markets.

Financing terms and conditions

Duties deferred on imported goods must not exceed the lesser of the total amount of customs duties paid or owed on the imported goods into Canada and the amount of customs duties paid when the goods enter another CUSMA country ("lesser of the two duties" principle).
For goods subject to CUSMA, SIMA duties deferred on entry into Canada must be paid within 60 days following the date of export if exported to a CUSMA country.
If satisfactory evidence of duties paid in another CUSMA country is not obtained within 60 days of export, all deferred Canadian duties must be paid in full.
Interest will be charged on outstanding duty amounts not paid within the specified deadlines, starting from the 61st day after export.

Eligible projects & activities

Importing commercial goods into Canada for subsequent export without paying duties.
Manufacturing or using imported commercial goods in Canada prior to exporting them.
Transferring or selling imported goods to another Duties Relief Program participant before export.
Exporting goods in the same condition as imported, or as finished products made from the imported goods.
Participating in joint export ventures involving commercial goods intended for export.

Eligibility criteria of the Duties Relief Program program

The applicant must be a company that imports commercial goods into Canada.
Imported goods must be subsequently exported, either in the same condition or after being used to produce other goods for export.
The company must be able to track all goods and comply with reporting and audit requirements set by the Canada Border Services Agency (CBSA).
If goods are sold or transferred prior to export, the new owner must also be a participant in the Duties Relief Program.

Who is eligible?

Importers of commercial goods for export
Manufacturers that use imported commercial goods to produce goods for export
Companies engaged in trade activities involving import and subsequent export of goods

Who is not eligible

Companies that do not import commercial goods for export purposes.
Businesses unable to track or report on the eventual export of imported goods.
Organizations that cannot comply with program reporting or audit requirements.
Companies dealing with goods subject to Special Import Measures Act (SIMA) duties may face additional restrictions.

Eligible expenses

Import duties on commercial goods that are brought into Canada and subsequently exported as-is or after minor operations (such as dilution, cleaning, applying preservative, trimming, cutting, packaging, or labeling).
Duties on goods used to produce other goods intended exclusively for export within the program guidelines.

Eligible geographic areas

Canada

How to apply to the Duties Relief Program program

Step 1: Complete Application Form
- Obtain Form K90, Duties Relief Application.
- Accurately fill out all required fields with information about your company and the details of the imported goods.
Step 2: Submit Application to CBSA
- Send the completed Form K90 to your local Canada Border Services Agency (CBSA) office.
Step 3: Register and Manage Activities through CARM Client Portal (if applicable)
- If you are a Trade Chain Partner (TCP) with a CRA-issued business number, register for the CARM Client Portal (CCP).
- Use the CCP to manage applications, requests, and declarations related to the Duties Relief Program.
Step 4: Compliance and Record-Keeping
- Track all imported goods covered by the program.
- Ensure that records demonstrate the eventual export of the goods and compliance with program requirements.
Step 5: Post-Approval Obligations
- If goods are no longer eligible for the program, pay all necessary duties immediately.
- Submit required evidence and summary reports (including satisfactory evidence, if exporting to the US or Mexico) as directed, at minimum on a quarterly basis.

Additional information

The Canada Border Services Agency (CBSA) may conduct periodic audits to verify program compliance.
If imported goods are sold or transferred prior to export, the new owner must also be a participant in the Duties Relief Program and assumes all related liabilities.
Participants must track all imported goods and pay duties immediately if the goods no longer qualify for the program.
Goods must generally be exported within four years of importation into Canada.