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 are eligible.

Summary

The Bonded Carrier Program lets carriers move goods past the Canadian border to another Customs office, where duties and taxes are paid by the importer.

The Canada Border Services Agency's (CBSA's) Import Process Division 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 then 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 customs broker can obtain the necessary authorization for a single trip authority for a carrier when it arrives in the country. A carrier itself can also get a standing authorization by completing an Application to Transact Bonded and Forwarding Operations, Form E370. Application forms are available at all Customs offices.

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).

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.

Quebec 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
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html