Guide

Long-term storage of non-duty-paid goods: obtain a customs bonded warehouse licence

Choose the correct warehouse program, prepare premises and controls, file E401 in CARM and maintain inventory and security.

Priority

A customs bonded warehouse is not a sufferance warehouse. Do not receive bonded goods before the required licence, security and controls are in place.

Confirm the scope

Define warehouse type, clients, goods, storage period, manipulations, intended removals and responsible CBSA office.

Prepare the information

Prepare occupancy rights, premises plan, physical security, access, records, inventory, procedures and financial capacity.

Complete the process

Complete E401 and file through CARM with security and requested records, then facilitate inspection.

Keep follow-up records

After licensing, separate goods by status, authorize each receipt and removal and report changes on time.

Customs bonded warehouses — 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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