Bonded Carrier Program

Act: Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: Transportation of Goods Regulations, SOR/86-1064, as amended

To Whom Does This Apply?

Authorized bonded carriers.

Summary

This Canada Border Services Agency program lets carriers move goods past the Canadian border to another customs office, where duties and taxes are paid by the importer.

The Commercial Border Policy Division, Carrier and Cargo Programs Unit  authorizes customs bonded carriers authorities in all modes of transportation (highway, air, marine, rail and freight forwarders). The division evaluates and approves bonded carrier and freight forwarder applications.

Under the Customs Act and the Regulations respecting the Transportation of Goods, carriers are liable for duties and taxes on goods carried in bond within their system, and have to place a bond with the CBSA to ensure payment. If the duties and taxes are not paid, the CBSA traces the outstanding cargo. The carrier has to prove that the duties and taxes were paid on the goods, or that the goods were exported or put in a sufferance or bonded warehouse.

A carrier can obtain single trip authority from a customs broker upon arrival in the country. A carrier can also get a standing authorization by completing an Application to Transact Bonded and Forwarding Operations, Form E370. Application forms are available at CBSA offices.

For more information, please visit the Commercial Carrier  Web site or contact the CBSA.

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Manitoba Contact(s):
See National Contact.

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