Duty Deferral Program - Duties Relief - Supplies for Government Contracts

If you supply goods for export under a contract to the Canadian Commercial Corporation (CCC), the Canadian International Development Agency (CIDA), or for joint Canada/NAFTA government projects, 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 refund of the import duties you paid.

Eligibility Criteria

You can apply if you are the importer, exporter, producer or owner of the goods.

When more than one person is eligible to claim a drawback, the Canada Border Services Agency (CBSA) needs waivers from the other eligible claimants before processing your claim.

Summary

The duties relief program allows qualified companies to import goods without paying duties, as long as they eventually supply the goods under a CCC, CIDA or NAFTA government contract. Before you deliver the goods, you can further manufacture them or use them in a limited manner without having to pay duties.

A drawback is a refund of the duties paid on imported goods which are, in this case, eventually supplied under an above mentioned government contract. You can supply goods as is or, before they are supplied, you can further manufacture or use them in a limited manner without affecting the refund amount.

Applying for Duties Relief

If you want to apply for duties relief, complete Form K90, Duties Relief Application, and send it to your local customs office.

The CBSA will review your application and an officer may visit you. During this visit, the officer will confirm if you qualify for the program and make 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.

Filing a Claim for Refund

To claim a drawback, complete Form K32 or K32-1, Drawback Claim, and attach documents establishing that the goods qualify. Send the package to your local customs office.

Time limit

Usually, you have to file your claim within four years from the date you imported the goods. You cannot file a claim until the imported goods have been supplied.

For more information contact the Canada Border Services Agency or visit their Web site for a list of office addresses.

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