Duty Deferral Program - Duties Relief -- Supplies for Government Contracts

Eligibility Criteria

• under a contract to the Canadian Commercial Corporation (CCC);
• under a contract to the Canadian International Development Agency (CIDA);
• for joint Canada/NAFTA government projects.

You can apply for duties relief if you are the:

• importer or exporter;
• producer or processor;
• 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

A) Applying for Duties Relief

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

The 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, it sends you a certificate number that identifies you as a participant in the Duties Relief Program.

B) Filing a Claim for Refund

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

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.

Payment

If the claim is properly prepared and supported, the CBSA often gives a full or partial refund after you file it. When the CBSA gives a partial refund, it pays the balance owing after checking the claim. When the CBSA does not fully refund a claim within 90 days of receiving it, it pays interest on the outstanding balance.  

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

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Nova Scotia Contact(s):
See National Contact.