Duty Deferral Program - Duties Relief - Exported Goods for Ships' Stores

If you supply goods for ships stores, you may be able to import these goods without paying duties under the duties relief program. If you have already paid the duties, you could qualify for a drawback or refund of the import duties you paid.

Eligibility Criteria

Importers, exporters, processors, owners, or producers who supply goods for ships stores may apply for duties relief.

Summary

The duties relief program allows qualified companies to import goods without paying duties as long as the goods are eventually exported. Before the goods are exported, the companies can further manufacture or use the goods in a limited manner without having to pay duties.

A drawback is a refund of the duties paid on imported goods that are, in this case, eventually exported as ships stores. You can export the goods in the same condition as they were imported or, before export, you can further process or use them in a limited manner without affecting the drawback amount.

Applying for Duties Relief

If you want to apply for duties relief, complete Form K90 - Duties Relief Application and return it to the Customs Client Services office in your region.

The Canada Border Services Agency (CBSA) will review your application and an officer may visit you. During this visit, the officer will confirm that you qualify for the program and that you are aware of your obligations. When the CBSA approves your application, you will receive a certificate number that identifies you as a participant in the Duties Relief Program.

Applying for a Drawback

If you have already paid the duties, you could qualify for a drawback (refund) of the import duties you paid. To claim a drawback, you have to complete the Form K32 or K32-1 - Drawback Claim and attach documents establishing that the goods qualify. Return the form to the Customs Client Services office in your region.

Time Limit

Usually, a claim has to be filed within four years from the date of importation of the goods. A claim cannot be filed until the imported goods have been delivered to a conveyance eligible under the Ships' Stores Regulations.

For more information, please contact the Canada Border Services Agency.

Manitoba Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html