Temporary Importation Bond — Canada Customs Bond

If you need to bring goods into Canada temporarily — for a trade show, a construction project, equipment testing, film production, or any other short-term purpose — a temporary importation bond lets you do it without paying duties and taxes. The bond guarantees the CBSA that the goods will leave Canada when you are done with them, or that you will pay the applicable duties if they stay.

Temporary importation is one of the most practical provisions in Canada’s customs framework, but it is also one of the most commonly misunderstood. Many businesses either do not know it exists or are unsure how to use it. The result is that they pay full duties on goods that were never meant to stay in the country, tying up working capital unnecessarily.

This guide covers what a temporary importation bond is, who can use it, what it costs, and how to get one set up. It is one of several customs bonds that Canadian importers and foreign businesses should understand.

What Is a Temporary Importation Bond?

A temporary importation bond is a surety bond — a three-party financial guarantee — between the importer (the principal), the CBSA (the obligee), and a surety company (the guarantor). It guarantees the CBSA that goods brought into Canada under temporary importation provisions will be re-exported within the authorized time frame, or that full duties and taxes will be paid.

Temporary importation in Canada is governed primarily by Tariff Item 9993.00.00 of the Customs Tariff, which allows certain goods to enter Canada duty-free on a temporary basis. The CBSA grants this relief on the condition that the importer posts security — either a surety bond or a cash deposit — equal to the duties and taxes that would otherwise be owed.

The bond is released when the goods are re-exported and proof of export is provided to the CBSA. If the goods are not re-exported within the authorized period, the CBSA draws on the bond to collect the full duties and taxes.

How It Differs from an RPP Bond

An RPP bond allows you to defer duty payments on goods that are being permanently imported into Canada. A temporary importation bond allows you to avoid duties entirely on goods that are entering Canada temporarily. The RPP bond is about timing of payment. The temporary importation bond is about whether payment is required at all.

Who Can Use Temporary Importation?

Temporary importation is available to both Canadian businesses and foreign businesses bringing goods into Canada for a limited purpose. Common use cases include:

Trade Shows and Exhibitions

Companies bringing products, displays, demo units, or promotional materials into Canada for trade shows, conferences, or industry exhibitions. This is one of the most common reasons for temporary importation.

Professional Equipment

Foreign professionals entering Canada for a specific engagement — film crews, photographers, scientists, engineers, athletes — who need to bring specialized equipment that will leave with them when the job is done.

Commercial Samples

Sales representatives bringing product samples into Canada to show to potential buyers. The samples are not for sale — they are for demonstration purposes only and will be re-exported.

Construction and Industrial Equipment

Heavy machinery, specialized tools, or construction equipment brought into Canada for a specific project. Once the project is complete, the equipment returns to its country of origin.

Testing and Evaluation

Goods brought into Canada for testing, inspection, certification, or evaluation at a Canadian facility. The goods are not being imported for sale — they are being assessed and will be returned.

Repair and Warranty Work

Equipment or goods sent to Canada for repair, servicing, or warranty work. Once repaired, the goods are shipped back to the owner outside Canada.

Film and Television Production

Camera equipment, lighting, props, wardrobe, and other production materials brought into Canada for film, television, or commercial production. Canada’s active film industry makes this a frequent use case.

How Temporary Importation Works

The process for temporarily importing goods into Canada under bond follows a specific sequence.

Step 1: Determine Eligibility

Not all goods qualify for temporary importation. The goods must be entering Canada for a genuinely temporary purpose, and they must be identifiable — the CBSA needs to be able to verify that the same goods leaving Canada are the ones that entered. Consumable goods, goods for sale, and goods that will be altered beyond repair typically do not qualify.

Step 2: Arrange the Bond

Before the goods arrive at the border, you need to have your temporary importation bond in place. You can arrange this through a surety provider directly or through your customs broker. The bond amount will be equal to the duties and taxes that would be payable if the goods were permanently imported.

Step 3: Declare at the Border

When the goods arrive at a Canadian port of entry, they are declared under Tariff Item 9993.00.00. The customs broker (or the importer, if self-clearing) files the necessary documentation with the CBSA, including the bond or proof of cash deposit.

Step 4: CBSA Authorizes Entry

The CBSA reviews the documentation, confirms the bond is in place, and authorizes the goods to enter Canada on a temporary basis. The authorization specifies the permitted duration — typically up to 18 months, though shorter periods may be assigned depending on the stated purpose.

Step 5: Use the Goods for Their Stated Purpose

While in Canada, the goods must be used only for the purpose declared at importation. They cannot be sold, rented, leased (in most cases), or used for any purpose not covered by the temporary importation authorization.

Step 6: Re-Export the Goods

Before the authorized period expires, the goods must be re-exported from Canada. Proof of export — typically a customs export declaration — must be provided to the CBSA.

Step 7: Bond Release

Once the CBSA receives satisfactory proof that the goods have left Canada, the bond obligation is discharged. If you posted a cash deposit, it is returned. If you posted a surety bond, the bond is released and can be cancelled or reused for future temporary importations.

Bond Amount Calculation

The bond amount for a temporary importation is straightforward: it equals the full amount of duties and taxes that would be payable if the goods were permanently imported into Canada.

This includes:

• Customs duties — based on the tariff classification and value of the goods
• GST (5%) — applied to the value of the goods plus duties
• Provincial sales tax — if applicable in the province of importation
• Any applicable anti-dumping or countervailing duties

Calculation Example

A US company is bringing $200,000 worth of specialized testing equipment into Canada for a six-month project. The applicable duty rate is 0% (many types of equipment enter duty-free), but GST of 5% still applies.

• Customs duty: $0
• GST: $200,000 x 5% = $10,000
• Required bond amount: $10,000

Another example: a European company brings $150,000 of consumer products into Canada for a trade show. The applicable duty rate is 8%.

• Customs duty: $150,000 x 8% = $12,000
• GST: ($150,000 + $12,000) x 5% = $8,100
• Required bond amount: $20,100

Your customs broker can calculate the exact bond amount based on the tariff classification and value of your specific goods.

How Much Does a Temporary Importation Bond Cost?

The cost is the premium you pay to the surety company for issuing the bond.

Premium Rate Ranges

Premiums for temporary importation bonds typically range from 1.5% to 3% of the bond amount, with a minimum annual premium of $350 to $500 depending on the surety company.

Cost Examples

Bond Amount	Estimated Premium
$5,000	$350 - $500 (minimum premium)
$10,000	$350 - $500 (minimum premium)
$25,000	$375 - $750
$50,000	$750 - $1,500
$100,000	$1,500 - $3,000

For most temporary importations, the bond premium is a small fraction of the duties you would otherwise pay — and unlike duties, the premium is your only cost if the goods are re-exported on time.

What You Need to Apply

Applying for a temporary importation bond is similar to other customs bond applications:

• Business name and legal entity details
• Business Number (BN9) or, for foreign businesses, relevant identification
• Description of goods — what is being imported, its value, tariff classification
• Purpose of importation — trade show, project, testing, etc.
• Expected duration — how long the goods will be in Canada
• Personal information and credit check authorization for the business owner(s)

For smaller bond amounts (under $50,000), the process is primarily credit-based and can be completed quickly. For larger amounts, the surety may require financial statements.

You can get a quote from Bondrail to start the process.

Temporary Importation Bond vs. ATA Carnet

Both temporary importation bonds and ATA Carnets allow goods to enter Canada duty-free on a temporary basis. The choice between them depends on your specific situation.

Feature	Temporary Importation Bond	ATA Carnet
Scope	Canada only	Multiple countries on one document
Issued by	Surety company via customs broker	Canadian Chamber of Commerce
Best for	Single-country temporary import	Multi-country trips
Duration	Up to 18 months	Up to 12 months
Cost	Premium on bond amount	Carnet fee + security deposit
Flexibility	Covers any eligible goods	Limited to specific carnet categories

If you are only bringing goods into Canada, a temporary importation bond is typically simpler and more cost-effective. If you are travelling to multiple countries with the same goods, an ATA Carnet is usually the better option.

Extensions and Complications

Extending the Temporary Import Period

If you need more time than originally authorized, you can request an extension from the CBSA before the current authorization expires. Extensions are not automatic — the CBSA must approve them, and additional security may be required.

What If You Do Not Re-Export on Time?

If goods are not re-exported within the authorized period, the CBSA will draw on the bond to collect the full duties and taxes. The surety pays the CBSA and then seeks reimbursement from you. Additionally, you may face penalties for non-compliance.

What If the Goods Are Damaged or Destroyed?

If temporarily imported goods are damaged or destroyed while in Canada, you must still account for them. In some cases, the CBSA may accept proof of destruction or damage in lieu of re-export, but this is not guaranteed. Work with your customs broker to navigate these situations.

For more on how CARM handles financial security for various bond types, see our CARM financial security guide.

Get Your Temporary Importation Bond

A temporary importation bond lets you bring goods into Canada without paying duties — preserving your cash flow and simplifying your logistics. Whether you are exhibiting at a trade show, bringing equipment for a project, or shipping samples for evaluation, we can help you get bonded quickly.

Get a quote for your temporary importation bond — most bonds are issued within two to five business days.

For more on customs bonds in Canada, see our complete customs bond guide.