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CBSA · Customs Notices·· 2026-08-20Top PickAI score62

CBSA clarifies TRQ import permit process for goods entered into customs bonded warehouses

Customs Notice 26-20: Importing Goods Subject to Tariff Rate Quotas into a Customs Bonded Warehouse

AI summary

CBSA states in Customs Notice 26-20 that goods subject to tariff rate quotas entered into a customs bonded warehouse must have a valid shipment-specific import permit issued by Global Affairs Canada to be accounted for at the "within access" rate of duty, and that the permit's validity period must cover the date the goods exit the warehouse. The notice says this is a clarification of existing application, not a change in policy, and applies to all goods subject to TRQs.

Why it matters

Importers using a customs bonded warehouse must hold a shipment-specific import permit valid through the date goods exit the warehouse, and must amend the Type 10 CAD before filing an ex-warehouse movement at the "within access" rate.

Source: CBSA · Customs Notices · cbsa-asfc.gc.ca