Open ProvincesImporting inputs intended for export: obtain duties relief before eligible entries
Link inputs and exports, build inventory control, estimate liability, file K90 and meet time and reconciliation duties.
The program does not automatically refund duties already paid or relieve ineligible taxes or surtaxes. Await authorization before using it.
Confirm the scope
Identify imported goods, exported products, permitted processing, classification, origin, rates and export time limits.
Prepare the information
Design an audit trail linking entry, lot, consumption, waste, substitution, transfer and export proof.
Complete the process
Complete K90 with volumes, estimated duties, facilities, control system and any requested security.
Keep follow-up records
After approval, use the authorization correctly, export on time, reconcile inventory and report discrepancies.
Sources and limits
Official sources are linked in the guide. Checked August 29, 2026; confirm current rules, forms and deadlines with the responsible authority.
General information based on federal and national rules; provincial rules may differ. Confirm with the official body before acting. Last reviewed : 2026-08-29.