Guide

Importing inputs intended for export: obtain duties relief before eligible entries

Link inputs and exports, build inventory control, estimate liability, file K90 and meet time and reconciliation duties.

Priority

The program does not automatically refund duties already paid or relieve ineligible taxes or surtaxes. Await authorization before using it.

Confirm the scope

Identify imported goods, exported products, permitted processing, classification, origin, rates and export time limits.

Prepare the information

Design an audit trail linking entry, lot, consumption, waste, substitution, transfer and export proof.

Complete the process

Complete K90 with volumes, estimated duties, facilities, control system and any requested security.

Keep follow-up records

After approval, use the authorization correctly, export on time, reconcile inventory and report discrepancies.

Duties Relief Program — CBSA

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Official sources are linked in the guide. Checked August 29, 2026; confirm current rules, forms and deadlines with the responsible authority.
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