Duties Relief Program- Memorandum D7-4-1

Overview of the Duties Relief Program- Memorandum D7-4-1 program:

The program helps give businesses a competitive advantage by lowering their costs since they won't have to pay duties on the goods when they are imported.

Benefits of the Duties Relief Program- Memorandum D7-4-1 program:

• Imported goods, for export from Canada which are for:
• (a) further processing;
• (b) display or demonstration in Canada;
• (c) development or production in Canada of goods for subsequent export; or
• (d) export without having been used in Canada for any purpose other than indicated in subparagraphs (a), (b), or (c);
• May qualify for relief at the time of importation. In most cases, this means there is no payment of customs duties, anti-dumping and countervailing duties, or excise taxes, other than the Goods and Services Tax/Harmonized Sales Tax (GST/HST), at the time of importation, as long as the goods are for export. Relief of the duties or taxes levied or imposed under the Excise Act 2001, the Excise Tax Act or section 20 of the Customs Tariff may not be granted under duties relief on tobacco products or designated goods. The amount of relief becomes payable once the goods no longer qualify for this program, i.e., are no longer for export.

Eligibility criteria of the Duties Relief Program- Memorandum D7-4-1 program:

• This program is for businesses that:
• (a) import goods into Canada; or
• (b) receive goods that were imported into Canada; and
• (c) export those goods from Canada;
• And want to relieve the payment of duties at the time of importation.