---
title: How temporary imports into Canada work
description: Learn how temporary imports into Canada work, document requirements, time limits, and the role of CARM in the process.
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(3).jpg
---

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# How temporary imports into Canada work

 Trade Update: October 21,2026

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How temporary imports into Canada work

6:01

Temporary imports allow eligible goods to enter Canada for a limited period with potential customs duty and tax relief, provided importers meet the applicable conditions.

## **At a glance**

- Eligible temporary imports may qualify for customs duty relief under tariff item 9993.00.00, but GST/HST relief depends on the goods and their intended use
- Commercial Temporary Admission Permits (Form BSF865) are created and submitted through the CARM Client Portal, replacing the former E29B process
- Goods can generally remain in Canada for up to 18 months, with extensions available in qualifying circumstances

---

**Temporary imports** allow businesses to bring goods into Canada for a specific purpose and limited period without necessarily paying the [duties and taxes](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes) associated with permanent importation.

Eligible goods include trade show equipment, commercial samples, professional tools, and machinery brought in for testing, demonstrations, or repairs.

In this article, we explain how temporary imports work, including eligibility, duty and tax relief, documentation, and time limits.

## **What qualifies as a temporary import into Canada?**

Temporary imports are goods that are brought into Canada for a specific purpose, generally with the intention of exporting them afterwards.

Common examples include:

- Trade show displays and exhibition materials
- Professional tools and equipment
- Commercial samples and demonstration products
- Machinery for testing or repair

Eligible goods may receive customs duty relief under ⁠[tariff item 9993.00.00](https://laws-lois.justice.gc.ca/eng/regulations/SOR-98-58/page-1.html), a special provision in [Chapter 99 of Canada’s Customs Tariff](https://blog.coleintl.com/import-foundations/how-classification-under-chapter-99-of-canadas-customs-tariff-works).

Goods imported for repair can qualify, but goods intended for further manufacturing or processing generally do not. The ⁠[Duties Relief Program](https://blog.coleintl.com/import-foundations/when-and-how-to-use-the-duties-relief-program) may provide an alternative for eligible goods that will subsequently be exported.

## **Are temporary imports duty-free and tax-free?**

Not necessarily. Goods qualifying under tariff item 9993.00.00 may enter Canada without customs duties. However, duty relief does not automatically mean tax relief.

Depending on the goods and their intended use, GST/HST may be fully relieved, partially relieved, or payable in full.

Where partial relief applies, [GST/HST is generally calculated at 1/60th of the tax](https://www.cbsa-asfc.gc.ca/publications/dm-md/pdf/d8-1-1-eng.pdf) otherwise payable for each month or part-month the goods remain in Canada.

## **What documents do you need for temporary imports?**

Documentation depends on the goods, their intended use, and applicable duty and tax treatment.

### Temporary Admission Permit (Form BSF865)

For commercial temporary imports, Form BSF865 replaces the former E29B and must be created and submitted through the ⁠CARM Client Portal ([CCP](https://www.cbsa-asfc.gc.ca/services/carm-gcra/menu-eng.html)).

Importers or their authorized customs brokers provide shipment details, including product descriptions, tariff classifications, values, and intended use.

The CBSA may require a refundable security deposit, although some importations are exempt, such as goods where the customs duties would be $100 or less, excluding GST/HST.

Two printed copies of the permit must be presented at the port of entry with the release documentation.

### ATA Carnet

An ⁠[ATA Carnet](https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html) simplifies temporary admission for eligible goods entering participating countries without requiring a separate security deposit.

Carnets are valid for one year and cannot be used for goods intended for sale, lease, processing, or repair. Consumable goods are also excluded.

Goods must generally be re-exported before the carnet expires, and additions or substitutions to the goods listed on the carnet are not permitted without written authorization.

### Commercial Accounting Declaration (CAD)

Depending on the goods’ duty and GST/HST treatment, a Commercial Accounting Declaration ([CAD](https://blog.coleintl.com/import-foundations/how-to-account-for-your-imports-using-the-commercial-accounting-declaration-cad)) may be required instead of, or in addition to, a Temporary Admission Permit.

## **How long can temporarily imported goods stay in Canada?**

Under tariff item 9993.00.00, goods can generally remain in Canada for up to **18 months**, although shorter periods may apply.

Importers who cannot export their goods within that period may qualify for an extension, subject to CBSA requirements. Extensions can extend the total period to a maximum of 48 months in qualifying circumstances.

GST/HST relief may have shorter time limits.

ATA Carnets are valid for a maximum of one year, and their validity cannot be extended. However, the CBSA may approve transferring the goods to a BSF865 or replacement carnet before the original carnet expires.

Goods must be used for their authorized purpose and generally cannot be sold, leased out to others, or altered.

## **What happens when the goods leave Canada or stay permanently?**

Temporarily imported goods must generally be exported, properly accounted for as permanent imports, destroyed under CBSA supervision, or abandoned to the Crown. Limited exceptions allow goods to be consumed or expended for prescribed purposes.

When goods are exported, importers must retain proof of exportation and ensure their temporary admission documentation is properly discharged.

Goods remaining permanently require appropriate customs accounting and payment of applicable duties and taxes.

Refundable security deposits are released once the CBSA receives satisfactory evidence that the applicable conditions have been met.

## **Get support for your temporary imports**

Cole International provides trade consulting and customs brokerage services to help Canadian importers navigate temporary import requirements and determine eligibility for duty and tax relief.

**Reach out to one of our trade professionals to review your temporary import requirements and ensure the correct documentation and customs procedures are in place before your goods arrive in Canada.**

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