The Canada Border Services Agency’s Duties Relief Program allows qualifying businesses to import commercial goods without paying applicable duties when those goods will later be exported, either in the same condition or after being used in manufacturing or processing.
For businesses that import U.S. inputs to manufacture goods for export, the program can avoid the cash-flow cost of paying duties and subsequently seeking a refund. Businesses must apply to participate in the program and maintain records demonstrating that the imported goods ultimately qualify for export treatment.
Official information: Canada Border Services Agency, Duties Relief Program →
