Open
Source verified August 11, 2026
Duties Relief Program
Deferred duties for export-bound imports
Funding available
Varies by project
Deadline
Open continuously
Location
Canada
Overview
The Duties Relief Program from the Canada Border Services Agency (CBSA) allows qualified companies to import commercial goods into Canada without paying duties when the goods will eventually be exported. It applies to businesses importing or receiving goods in Canada for export, including goods used in production or handled in a limited manner before export.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Access new markets
Eligible Funding
- Varies by project
Funds Providers
Eligible candidates
Eligible Industries
- All industries
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
- Importing commercial goods for later export
- Using imported goods to produce other goods for export
- Limited use of imported goods before export
Documents Needed
- Form K90, Duties Relief Application
- Letter of authorization, if applicable
- A list of other divisions or locations that will handle any goods imported and/or exported under the Duties Relief Program, if applicable
Official resources
Program guide
Eligibility
Who is eligible?
- Importers of commercial goods
- Businesses that import goods into Canada or receive goods previously imported into Canada
- Businesses that subsequently export those goods from Canada
Who is not eligible
- Anyone who has debts due or payable to the Government of Canada
Ineligible Costs and Activities
- A sale in Canada
- Goods that are no longer for export
How to apply
- Step 1
- Complete Form K90, the Duties Relief Application.
- Step 2
- Submit the application to the local CBSA office.
- Step 3
- Wait for CBSA review and a possible site visit.
- Step 4
- If approved, receive a certificate number identifying the participant.
Processing and Agreement
- The CBSA will review the completed application and schedule a visit to the company premises to confirm adequate control records are in place to track the imported goods while they remain in Canada.
- If authorized by CBSA, a unique licence number will be issued.
- Periodic audits and/or verifications will be conducted at your premises to monitor compliance.
- Instances of non-compliance may result in a demand for payment of any outstanding duties owing and possible removal from the program and a penalty under the Administrative Monetary Penalty System (AMPS).
Additional information
- The CBSA Assessment and Revenue Management system (CARM) is the official system of record for importers and other trade chain partners.
- The information is treated confidentially by the CBSA in accordance with Section 107 of the Customs Act.
Contacts
Availability timeline
2026
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Frequently Asked Questions about the Duties Relief Program Program
What is the Duties Relief Program?
The Duties Relief Program from the Canada Border Services Agency (CBSA) allows qualified companies to import commercial goods into Canada without paying duties when the goods will eventually be exported. It applies to businesses importing or receiving goods in Canada for export, including goods used in production or handled in a limited manner before export.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Duties Relief Program program?
To be eligible for the Duties Relief Program program, you must:
Imported commercial goods must be later exported as-is or used to produce other goods for export
Goods intended for export may be designated for further processing, display or demonstration, development or production, or exportation without other use in Canada
What expenses are eligible under Duties Relief Program?
Importing commercial goods for later export
Using imported goods to produce other goods for export
Limited use of imported goods before export
Who can I contact for more information about the Duties Relief Program?
You can contact Canada Border Services Agency (CBSA) or by phone at 1-800-959-2036.
Where is the Duties Relief Program available?
The Duties Relief Program program is available across Canada.
Is the Duties Relief Program a grant, loan, or tax credit?
Duties Relief Program is a Other Support