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CBSA clarifies process for importing TRQ goods into Customs Bonded Warehouses

Aug 24, 2026

Ottawa, Canada – The Canada Border Services Agency (CBSA) has issued Customs Notice 26-20, providing clarification on the procedures for importing goods subject to Tariff Rate Quotas (TRQs) into Customs Bonded Warehouses (CBWs). This notice, published on August 21, 2026, aims to guide Trade Chain Partners (TCPs) without introducing new policy, but rather clarifying existing applications.

The clarification applies to all goods subject to TRQs. The CBSA emphasizes that its policy regarding TRQs and CBWs remains unchanged.

Key details for importers:

  • Import Permits for “Within Access” Rate: To benefit from the “within access” rate of duty, importers must possess a shipment-specific import permit at the time of final accounting. This permit’s validity period must cover the date the goods exit the warehouse.
  • Final Accounting: For CBWs, final accounting occurs on the same day the goods are released.
  • Permit Availability: A valid shipment-specific import permit can be received after goods are entered into a CBW, as long as it covers the date of exit (final release) from the CBW.
  • CARM System Entry: If TRQ shipment-specific import permits are available when goods enter a CBW, the permit number and tariff classification/harmonized system code should be entered in the special authority permit field under the commodity details section of the CBSA Assessment and Revenue Management (CARM) system’s Customs Accounting Document (CAD).
  • Ex-warehouse Movement: Importers can only submit an ex-warehouse movement (e.g., Type 20 or 21) reflecting “within access” if the initial Type 10 entry has been amended to correspond.

For inquiries related to the policy outlined in the Order Imposing a Surtax on the Importation of Certain Steel Goods, the Department of Finance can be contacted. Questions concerning shipment-specific import permit issuance or quota administration should be directed to Global Affairs Canada (GAC).

For general information, Trade Chain Partners can contact Border Information Services (BIS) at 1-800-461-9999 (toll-free in Canada and the USA).