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Non-Resident GST/HST
Non-resident persons and businesses registered for a Canadian Goods and Services Tax/Harmonized Sales Tax (GST/HST) account require a Non-Resident GST/HST Bond.
Release of Goods Prior to Payment of Duties (Importer Direct)
Importers other than customs brokers that obtain the release of their goods prior to payment of duties require a Release of Goods Prior to Payment of Duties (Importer Direct) Bond.
Highway Carriers
Only bonded highway carriers are permitted to do the following without a customs release: move imported goods by highway from the first point of arrival to an inland CBSA office or sufferance warehouse; move imported in-bond goods by highway between points in Canada; move goods by highway 'in transit' through Canada (starting from a point outside Canada, move goods through Canada to another point outside Canada). Bonded highway carriers can apply to the Customs Self Assessment (CSA) program, whereas non-bonded highway carriers cannot.

Federal or National Bonds

Air Carriers

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Only bonded air carriers are permitted to do the following without a customs release: move imported goods by air from the first point of arrival to an inland CBSA office or sufferance warehouse; move imported in-bond goods by air between points in Canada; move goods by air 'in transit' through Canada (starting from a point outside Canada, move goods through Canada to another point outside Canada). Bonded air carriers can apply to the Customs Self Assessment (CSA) program, whereas non-bonded air carriers cannot.

Brewer and Wort Manufacturer's Excise Duty Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 1985, c. E-14)
 
Brewers licensed under the Excise Act that are also licensed to manufacture wort require a Brewer and Wort Manufacturer's Excise Duty Licence Bond. Brewers that do not manufacture wort require a Brewer's Excise Duty Licence Bond and wort manufacturers that do not manufacture beer require a Wort Manufacturer's Excise Duty Licence Bond (both available for purchase on this site).

Brewer's Excise Duty Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 1985, c. E-14)
 
Brewers licensed under the Excise Act that do not manufacture wort require a Brewer's Excise Duty Licence Bond. Brewers that manufacture both beer and wort require a Brewer and Wort Manufacturer's Excise Duty Licence Bond (also available for purchase on this site).

Cannabis Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 2001, c. 22)
 
Licensed cannabis producers, manufacturers, packagers, labellers, and importers operating in Canada require a Cannabis Licence Bond.

Carnets (Blanket for Multiple Trips in a Year)

Obligee
The Canadian Chamber of Commerce
 
Legislation
Customs Convention on the ATA Carnet for the Temporary Admission of Goods (1961)
 
A Carnet Bond is required when goods are exported to a foreign country with an ATA Carnet for later re-exporting back to Canada. All goods exported under an ATA Carnet must be re-exported back to Canada – the goods cannot be sold, given away or disposed of while in the foreign country. Goods that qualify for export under a carnet include professional equipment, commercial goods used for demonstration or as sales tools, and exhibition, trade show and presentation goods. A Blanket Carnet Bond is effective for one year and can be used multiple times.

Carnets (Single Trip)

Obligee
The Canadian Chamber of Commerce
 
Legislation
Customs Convention on the ATA Carnet for the Temporary Admission of Goods (1961)
 
A Carnet Bond is required when goods are exported to a foreign country with an ATA Carnet for later re-exporting back to Canada. All goods exported under an ATA Carnet must be re-exported back to Canada – the goods cannot be sold, given away or disposed of while in the foreign country. Goods that qualify for export under a carnet include professional equipment, commercial goods used for demonstration or as sales tools, and exhibition, trade show and presentation goods. A Single-Trip Carnet Bond can be used only once.

Customs Bonded Warehouses

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Customs bonded warehouse operators participating in the Canadian Customs Bonded Warehouse Program require a Customs Bonded Warehouse Bond.

Customs Broker Licences

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Licensed customs brokers operating in Canada require a Customs Broker Licence Bond.

Customs Sufferance Warehouses

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Licensed customs sufferance warehouse operators in Canada require a Customs Sufferance Warehouse Bond.

Excise Stamps (Tobacco)

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 2001, c. 22)
 
Licensed tobacco manufacturers, importers, and prescribed persons who acquire excise stamps under Canada's tobacco stamping regime in accordance with the Excise Act (2001) require an Excise Stamp (Tobacco) Bond.

Freight Forwarders

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Bonded freight forwarders can transport in-bond goods between points in Canada (including between sufferance warehouses), whereas non-bonded freight forwarders cannot.

Highway Carriers

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Only bonded highway carriers are permitted to do the following without a customs release: move imported goods by highway from the first point of arrival to an inland CBSA office or sufferance warehouse; move imported in-bond goods by highway between points in Canada; move goods by highway 'in transit' through Canada (starting from a point outside Canada, move goods through Canada to another point outside Canada). Bonded highway carriers can apply to the Customs Self Assessment (CSA) program, whereas non-bonded highway carriers cannot.

Marine Carriers

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Only bonded marine carriers are permitted to move imported goods by marine vessel to a CBSA office or sufferance warehouse beyond their first point of arrival without a customs release. Bonded marine carriers can participate in the Marine Overland Movement Program, allowing goods to be forwarded in bond from a Canadian seaport overland to a Canadian destination for clearance, whereas non-bonded marine carriers cannot.

Non-Resident GST/HST

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Tax Act (RSC 1985, c. E-15)
 
Non-resident persons and businesses registered for a Canadian Goods and Services Tax/Harmonized Sales Tax (GST/HST) account require a Non-Resident GST/HST Bond.

Rail Carriers

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Only bonded rail carriers are permitted to do the following without a customs release: move imported goods by rail from the first point of arrival to an inland CBSA office or sufferance warehouse; move imported goods by rail between points in Canada; move goods by rail 'in transit' through Canada (starting from a point outside Canada, move goods through Canada to another point outside Canada). Bonded rail carriers can apply to the Customs Self Assessment (CSA) program, whereas non-bonded rail carriers cannot.

Release of Goods Prior to Payment of Duties (Customs Brokers)

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Customs brokers that obtain the release of their goods prior to payment of duties require a Release of Goods Prior to Payment of Duties (Customs Brokers) Bond.

Release of Goods Prior to Payment of Duties (Importer Direct)

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Importers other than customs brokers that obtain the release of their goods prior to payment of duties require a Release of Goods Prior to Payment of Duties (Importer Direct) Bond.

Spirits Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 2001, c. 22)
 
Licensed spirits producers and packagers operating in Canada require a Spirits Licence Bond.

Temporary Importation of Goods (Customs Brokers)

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Customs brokers that import goods to Canada on a temporary basis duty-free under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations require a Temporary Importation of Goods (Customs Broker) Bond.

Temporary Importation of Goods (Importer Direct)

Obligee
Canada Border Services Agency (Her Majesty the Queen in right of Canada)
 
Legislation
Customs Act (RSC 1985, c. 1, 2nd Supp.), Transportation of Goods Regulations
 
Importers other than customs brokers that import goods to Canada on a temporary basis duty-free under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations require a Temporary Importation of Goods (Importer Direct) Bond.

Tobacco Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 2001, c. 22)
 
Licensed tobacco product manufacturers operating in Canada require a Tobacco Licence Bond.

Wort Manufacturer's Excise Duty Licences

Obligee
Minister of National Revenue of Canada (Her Majesty the Queen in right of Canada)
 
Legislation
Excise Act (RSC 1985, c. E-14)
 
Wort manufacturers licensed under the Excise Act that do not manufacture beer require a Wort Manufacturer's Excise Duty Licence Bond. Manufacturers of both wort and beer require a Brewer and Wort Manufacturer's Excise Duty Licence Bond (also available for purchase on this site).