---
title: How importers can use Canadian foreign trade zones
description: Learn how importers can use Canadian foreign trade zones to defer duties, recover eligible payments, and access GST/HST relief programs.
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND.jpg
---
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# How importers can use Canadian foreign trade zones
Trade Update: November 2,2026
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How importers can use Canadian foreign trade zones
5:52
Canada’s foreign trade zone programs can help eligible importers manage duty and tax costs without operating within a designated geographic zone.
## **At a glance**
- Canadian foreign trade zones provide duty and tax relief through five programs available across the country
- Duties Relief and Drawback provide relief from eligible import duties but exclude GST/HST
- Customs bonded warehouses defer duties and applicable taxes, including GST/HST
- Two additional programs provide GST/HST relief for qualifying export distribution and processing activities
---
**Canadian foreign trade zones** allow eligible importers to defer, avoid, or recover certain import duties and access GST/HST relief through government programs available across Canada.
Unlike traditional foreign trade zones in the United States, Canada’s approach does not require businesses to operate within designated geographic areas. Instead, eligible businesses can access duty and tax relief programs regardless of their location.
In this article, we explain how these programs work.
## **How do Canadian foreign trade zones work?**
A foreign trade zone (FTZ) is generally a designated area within a country where businesses can import, store, process, or assemble goods with certain duty and tax benefits. [Duties and taxes](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes) may be avoided when goods are re-exported or deferred until they enter the domestic market.
Canada’s [foreign trade zone](https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/foreign-trade-zone.html#a2) framework includes **five programs** that provide different benefits to importers.
Three programs fall under the Canada Border Services Agency's (CBSA) Duty Deferral Program and can be used individually or together. The remaining two programs, administered by the Canada Revenue Agency (CRA), provide GST/HST relief for qualifying export-related businesses.
## **Customs duties relief and deferral programs**
### Duties Relief Program
If you import goods that will subsequently be exported, the [Duties Relief Program](https://blog.coleintl.com/import-foundations/when-and-how-to-use-the-duties-relief-program) may allow you to avoid paying eligible customs duties, [anti-dumping and countervailing duties](https://blog.coleintl.com/import-foundations/what-are-anti-dumping-and-countervailing-duties), and [excise taxes](https://blog.coleintl.com/import-foundations/the-difference-between-excise-duties-and-excise-taxes) upfront. GST/HST is excluded.
To participate, you must submit Form K90 through the CARM Client Portal (CCP) and receive CBSA approval.
Goods must generally be exported within four years of importation. You must also maintain records tracking the goods from importation through export.
### Duty Drawback Program
If you have already paid duties on imported goods that were subsequently exported, you may qualify for a refund through the [Duty Drawback Program](https://blog.coleintl.com/import-foundations/duty-drawback-in-canada-can-you-claim-a-refund-on-duties-paid).
Drawback applies to eligible goods exported in their original condition or used to manufacture other goods that are exported.
Refunds may cover customs duties, anti-dumping and countervailing duties, and excise taxes. GST/HST is excluded.
Claims must generally be filed within four years of importation and supported by import, duty payment, and export records.
### Customs Bonded Warehouse Program
The [Customs Bonded Warehouse Program](https://blog.coleintl.com/import-foundations/deferring-duties-through-the-customs-bonded-warehouse-program) allows you to store imported goods while deferring customs duties, anti-dumping and countervailing duties, excise duties and taxes, and GST/HST, subject to applicable exceptions.
Under [CBSA Memorandum D7-4-4](https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html), goods can generally remain in storage for up to four years, subject to restrictions on permitted activities. Duties and taxes become payable when goods enter the Canadian market, while goods exported directly from the warehouse may qualify for relief.
## **GST/HST relief programs**
Two additional CRA-administered programs provide relief for qualifying export-oriented businesses.
### Export Distribution Centre Program
The Export Distribution Centre Program ([EDCP](https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/foreign-trade-zone.html#edcp-pcde)) allows eligible businesses to import most goods or purchase goods worth $1,000 or more domestically without paying GST/HST upfront.
To qualify, you must be a GST/HST registrant, conduct at least 90% of your operations as commercial activities, generate at least 90% of your revenue from export sales, and obtain CRA authorization.
The value added through non-basic services must not exceed 10%, or 20% when basic and non-basic services are combined. You must also not substantially alter goods, such as by manufacturing or producing new products.
### Exporters of Processing Services Program
The Exporters of Processing Services Program ([EOPS](https://www.canada.ca/en/department-finance/programs/international-trade-finance-policy/foreign-trade-zone.html#epsp-pest)) provides GST/HST relief on qualifying goods owned by non-residents and imported for processing, distribution, or storage before export.
Unlike the EDCP, it has no minimum export sales requirement or limit on the value added through processing.
However, you must be a GST/HST registrant, obtain CRA authorization, and meet the program’s ownership, export, and other eligibility requirements.
## **CUSMA restrictions to consider**
If you export goods to the United States or Mexico, the Canada-United States-Mexico Agreement (CUSMA) may limit the relief available under the Duties Relief and Drawback programs.
These restrictions generally concern non-originating goods and can affect the amount of duties eligible for relief or refund. The CBSA may also conduct a [CUSMA origin verification](https://blog.coleintl.com/import-foundations/what-happens-during-a-cusma-origin-verification) to determine whether goods qualify for preferential tariff treatment.
However, goods subject to certain surtaxes may qualify for full relief when the applicable CUSMA origin and program requirements are met. [Memorandum D7-4-3](https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html) explains the applicable restrictions and calculations.
## **Explore duty and tax relief options for your imports**
Cole International provides trade consulting and customs brokerage services to help Canadian businesses understand customs requirements and ensure compliance.
**Connect with one of our trade professionals to identify the duty and tax relief programs that may apply to your imports.**
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