How to Apply

How do you apply for the DDP?

In general, you can apply for any or all of the DDP components if you are an importer, exporter, processor, owner, producer or a warehouse operator. All you need to do is submit the appropriate documentation to your local CBSA office, which reviews your application to determine eligibility.

Obtaining application forms

You can download the application forms for each DDP component from the CBSA forms Web page at www.cbsa-asfc.gc.ca/publications/forms-formulaires (direct links to these forms are also given below).

Applying for a Customs Bonded Warehouse licence

To apply for a customs bonded warehouse licence:

1. Complete Form E401, Application for Licence to Operate a Customs Bonded Warehouse, available at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/e401.pdf.
2. Submit the completed application, together with your supporting documentation, to the CBSA office in the region where your warehouse is located.
3. If the application is approved, the CBSA will issue a customs bonded warehouse licence number to you.
4. An annual licence fee is applicable and you must also post security based on the type of goods involved.

Applying for Duties Relief

To apply for duties relief:

1. Complete Form K90, Duties Relief Application, available at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/k90.pdf
2. Submit the completed application to your local CBSA office.
3. If the application is approved, the CBSA will issue you a certificate number that identifies you as a duties relief participant.

Applying for Drawback

To apply for drawback:

1. Complete Form K32, Drawback Claim, available at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/k32.pdf.
2. Attach documentation to show that the goods qualify for drawback and send the package to your local CBSA office. You will usually receive a partial or full refund within 90 days, pending final review of the claim.

To claim a drawback for obsolete or surplus imports being destroyed:

1. Complete Form K32, as above.
2. Attach a certified copy of Form E15, Identification of Goods Exported or Destroyed, to identify the goods in question. The form is available at http://www.cbsa.gc.ca/publications/forms-formulaires/e15.pdf
3. Send all the documentation to your local CBSA office to request a refund.

How do you apply for the EDCP?

To apply for the EDCP:

1. Obtain Form GST528, Authorization to use an export distribution centre certificate, which you can download from the CRA website at http://www.cra-arc.gc.ca/E/pbg/tf/gst528/README.html
2. Complete the application and send it to your local CRA tax services office. You’ll find a directory of these offices at www.cra-arc.gc.ca/ cntct/tso-bsf-eng.html
3. The CRA will review your application. Assuming the CRA authorizes you to use the EDCP, it will notify you in writing of the effective date and the expiry date of your authorization and will provide you with an EDCP authorization number that you can use to purchase or import goods tax-free. Note that you have to renew your EDCP authorization every three years. You do this by using Form GST528 again and repeating the application procedure.

Note that you have to renew your EDCP authorization every three years. You do this by using Form GST528 again and repeating the application procedure.

When you apply for the EDCP, you can also apply for duty relief under the DDP. In this case, use the following procedure:

1. Follow the steps above to apply for the EDCP.
2. Complete CBSA Form K90, Duties Relief Application, available on the CBSA website at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/k90.pdf
3. Send the completed K90 to your local CBSA office, not to the CRA. You’ll find a directory of CBSA offices at http://www.cbsa-asfc.gc.ca/contact/.
4. The CBSA will review the K90 and will notify you in writing of the authorization.

How do you apply for the EOPS Program?

To apply for the EOPS Program:

1. Prepare an application letter requesting authorization to use the EOPS Program.
2. Send your application letter to your local CRA tax services office. There’s a directory of these offices at http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html
3. The CRA will review your application. If it authorizes you to use the EOPS Program, it will notify you in writing and will issue you an EOPS authorization number that you must disclose when accounting for the non-taxable importation of goods under the program.

When you apply for the EOPS Program, you can also apply for duty relief under the DDP. In this case, use the following procedure:

1. Prepare an application letter for the EOPS Program, as in step 1 above.
2. Complete CBSA Form K90, Duties Relief Application, available on the CBSA website at http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/k90.pdf
3. Send the completed K90 and your application letter to your local CBSA office, not to the CRA. You’ll find a directory of CBSA offices at http://www.cbsa-asfc.gc.ca/contact/.
4. The CBSA will review the K90. It will also forward your application letter to your local CRA tax services office for review.
5. Assuming you are authorized to use duty relief and the EOPS Program, the CBSA and the CRA will notify you in writing and issue the appropriate authorizations.