How to qualify for Duties Relief Program? DILAS can help!

The Duties Relief Program relieves the payment of duties, at the time of importation, on imported goods that will eventually be exported either in the same condition or after being consumed, expended or used in the processing of other goods.

This program is for businesses who:

a) import goods into Canada; or

b) receive goods that were imported into Canada; and

c) export those goods from Canada;

and want to relieve the payment of duties at the time of importation

Goods that qualify are those for:

a) further processing (including consumable and expendable goods) that can be also by subject to Equivalence as outlined in Duties Relief Regulations.

b) display and demonstration in Canada

c) export without having been used in Canada for any purpose other than indicated in subparagraphs (a)(b), or (c);

GST/HST Relief

GST/HST is not relieved under Duty Relief Program, however, other programs, such Export Distribution Centre Program, are available for this purpose. For more information regarding these programs please visit the CRA Web site or contact the CRA Business Information Services (BIS) line at 1-800-959-8287.

Application Process

Participation in the Duties Relief Program requires the completion and Canada Border Services Agency (CBSA) approval of Form K90, Duties Relief Application.

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

What happens next:

If authorized by CBSA, a unique licence number will be issued that needs to be indicated on customs declaration form.

The imported goods must be exported from Canada within four years, or within five years in the case of imported spirits used to manufacture distilled spirits, of the date of release of the goods.

Certificates and Waivers

When goods imported under the Duties Relief Program are sold or transferred to another program participant, the liability for the payment of any duty owing transfers to the participant who receives the goods. Transferring the duty liability is documented by means of either Form K32A, Certificate of Importation, Sale, or Transfer, or other commercial documentation.

Please contact DILAS if you import goods that qualify under Duties Relief Program

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