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

The Duties Relief Program allows qualified companies to import goods without paying duties, as long as the goods are eventually exported. If you supply goods for ships' stores, you can likely import these goods without paying duties under this program. If you have already paid the duties, you could qualify for a drawback (refund) under the Duty Drawback Program. 

Eligibility Criteria

You can apply for duties relief if you are the:

• importer or exporter;
• producer or processor;
• owner of the goods.

Goods delivered to a conveyance as described in the Ships' Stores Regulations are considered exported.

Summary

Applying for Duties Relief

Form K90 - Duties Relief Application
If you want to apply for duties relief, complete this form 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.

Filing a Claim for Refund

Form K32 or K32-1 - Drawback Claim
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 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.

Payment

If the claim is properly prepared and supported, the CBSA often gives a full or partial refund after you file it. When the department 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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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