Importers who use these warehouses must:
Most goods waiting to be exported or for CBSA release can be stored in these warehouses for up to four years, although certain goods can be stored for up to 15 years. The warehouses defer total duties and taxes payable until the goods are either consumed domestically, exported, or the time limits noted above have expired.
Importers who use these warehouses enjoy one or more of the following advantages:
There are roughly 675 customs bonded warehouses across Canada. All goods in these warehouses have to be entered on a B3, Canada Customs Coding Document and be accounted for when they are removed. Many customs bonded warehouses hold ships stores, which have been authorized for duty free sale or transfer to ships or aircraft (see Related Programs).
Customs bonded warehouse operators have to let the CBSA see their warehoused goods and have to make their records available. They must keep records on goods for six years after the goods are removed from the warehouse.
Certain restrictions apply to certain products. The provincial liquor boards have to authorize alcohol storage. Imported tobacco can be taken from a warehouse and either:
CBSA customs bonded warehouses are licensed under Section 91 of the Customs Tariff. The Act governs the issuing of licenses for the operation of any place as a bonded warehouse. Such warehouses store goods that have not been released or are destined for exportation. The Customs Bonded Warehouses Regulations specify the requirements for the licensing and operation of bonded warehouses.
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.
New Brunswick Contact(s):
See National Contact.