---
title: Deferring duties through the Customs Bonded Warehouse Program
description: Learn how the Customs Bonded Warehouse Program can help you defer duties and taxes on eligible imported goods while they remain under customs control.
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg
---

<https://www.coleintl.com/>

- [About](https://www.coleintl.com/services#) 
    - [About Cole](https://www.coleintl.com/about/about-cole/mission-vision-and-values) 
          - [Mission, Vision and Values](https://www.coleintl.com/about/about-cole/mission-vision-and-values)
          - [Our History](https://www.coleintl.com/about/about-cole/history)
          - [Culture of Caring](https://www.coleintl.com/about/about-cole/culture-of-caring)
          - [Careers](https://www.coleintl.com/careers)
          -  
          -  
    - [Industries](https://www.coleintl.com/about/industries) 
          - [Aerospace](https://www.coleintl.com/about/industries/aerospace)
          - [Agriculture](https://www.coleintl.com/about/industries/agriculture)
          - [Automotive](https://www.coleintl.com/about/industries/automotive)
          - [eCommerce](https://www.coleintl.com/about/industries/ecommerce)
          - [High Tech](https://www.coleintl.com/about/industries/high-tech)
          - [Oil & Gas](https://www.coleintl.com/about/industries/oil-gas)
          - [Retail](https://www.coleintl.com/about/industries/retail)
- [Tools & Resources](https://www.coleintl.com/services#) 
    - - - [Online Portal](https://www.coleintl.com/portal-login) 
                            - [CDN Brokerage Customers](https://clients.cole.ca/onlineportal)
                            - [U.S. Brokerage Customers](https://ciucalwebtracker.wisegrid.net/Login/Login.aspx?ReturnUrl=%2fDefault.aspx)
                            - [Freight Customers](https://ciucalwebtracker.wisegrid.net/Login/Login.aspx?ReturnUrl=%2fDefault.aspx)
          - - [Forms](https://www.coleintl.com/tools-resources/forms) 
                            - [Canadian Import Forms](https://www.coleintl.com/tools-resources/forms/canadian-import-forms)
                            - [Canadian Export Forms](https://www.coleintl.com/tools-resources/forms/canadian-export-forms)
                            - [Canadian Free Trade Certificates](https://www.coleintl.com/tools-resources/forms/canadian-free-trade-certificates)
                            - [U.S. Import Forms](https://www.coleintl.com/tools-resources/forms/us-import-forms)
                            - [U.S. Export Forms](https://www.coleintl.com/tools-resources/forms/us-export-forms)
    - - - [Shipping Tools](https://www.coleintl.com/tools-resources/shipping-tools) 
                            - [Border Wait Times (Canada)](https://www.cbsa-asfc.gc.ca/bwt-taf/menu-eng.html)
                            - [Border Wait Times (U.S.)](https://bwt.cbp.gov/)
                            - [Currency Converter](https://www.coleintl.com/tools-resources/shipping-tools/currency-converter)
                            - [Dimensional Weight Calculator](https://www.coleintl.com/tools-resources/shipping-tools/dimensional-weight-calculator)
                            - [Incoterms](https://www.coleintl.com/tools-resources/shipping-tools/incoterms)
                            - [Wood Packaging Regulations](https://www.coleintl.com/tools-resources/shipping-tools/wood-packaging-regulations)
          - - [Knowledge Hub](https://www.coleintl.com/tools-resources/knowledge-hub) 
                            - [FAQs & Lingo](https://www.coleintl.com/tools-resources/faq)
                            - [Downloadable Guides](https://www.coleintl.com/tools-resources/knowledge-hub/downloadable-guides/)
                            - [Import Foundations](https://blog.coleintl.com/import-foundations)
                            - [Freight Fundamentals](https://blog.coleintl.com/freight-fundamentals)
    - - - [Resources](https://www.coleintl.com/tools-resources/resources) 
                            - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
                            - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
                            - [Videos: Tips & Tricks](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ)
          - - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected) 
                            - [Cole Blog](https://blog.coleintl.com/blog)
                            - [Trade News](https://blog.coleintl.com/tradenews)
          - [Request Info](https://www.coleintl.com/services#)
- [Services](https://www.coleintl.com/services) 
    - - [Custom Brokerage](https://www.coleintl.com/services/custom-brokerage) 
                  - [Importing into Canada](https://www.coleintl.com/canadian-customs-brokerage) 
                            - [CBSA/CARM Importer Requirements](https://www.coleintl.com/carm)
                            - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
                  - [Importing into the U.S.](https://www.coleintl.com/u-s-customs-brokerage)
                  - Importing Vehicles 
                            - [Into Canada](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-canada)
                            - [Into U.S.](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-u-s)
                  - [Non-Resident Importers (NRI)](https://www.coleintl.com/services/custom-brokerage/non-resident-importers)
                  - [Fulfillment By Amazon](https://www.coleintl.com/services/custom-brokerage/fulfillment-by-amazon)
    - [Freight Forwarding](https://www.coleintl.com/services/freight-forwarding) 
          - [Shipping by Ground](https://www.coleintl.com/freight-forwarding/ground-shipping)
          - [Shipping by Ocean](https://www.coleintl.com/freight-forwarding/ocean-shipping)
          - [Shipping by Air](https://www.coleintl.com/freight-forwarding/air-shipping)
          - [Large Scale Project Moves](https://www.coleintl.com/freight-forwarding/project-logistics-management)
    - [Trade Consulting](https://www.coleintl.com/services/trade-consulting) 
          - [Customs & Compliance](https://www.coleintl.com/services/trade-consulting/customs-compliance)
          - [Free Trade Agreements](https://www.coleintl.com/services/trade-consulting/free-trade-agreements)
          - [Audit & Verification Support](https://www.coleintl.com/services/trade-consulting/audit-response-unit-aru)
          - [Large Scale Project Moves](https://www.coleintl.com/freight-forwarding/project-logistics-management)
- [Client Info](https://www.coleintl.com/services#) 
    - - [CARM](https://www.coleintl.com/carm)
          - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
          - [Forms](https://www.coleintl.com/tools-resources/forms)
          - [Online Portal](https://www.coleintl.com/portal-login)
    - - [Payment Options](https://www.coleintl.com/payment-options)
          - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected)
          - [Videos: Tips & Tricks](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ)

- Français
- [Request Info](https://www.coleintl.com/services#)
- [Carrier Tools](https://www.coleintl.com/carrier-tools)

[Contact Us](https://www.coleintl.com/contact-us) [Get a Quote](https://www.coleintl.com/get-a-quote)

[![cole](https://blog.coleintl.com/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/cole_int_h_rgb.svg "cole")](https://www.coleintl.com/)

- [About](https://www.coleintl.com/services#) 
    - [About Cole](https://www.coleintl.com/about/about-cole/mission-vision-and-values) 
          - [Mission, Vision and Values](https://www.coleintl.com/about/about-cole/mission-vision-and-values)
          - [Our History](https://www.coleintl.com/about/about-cole/history)
          - [Culture of Caring](https://www.coleintl.com/about/about-cole/culture-of-caring)
          - [Careers](https://www.coleintl.com/careers)
          -  
          -  
    - [Industries](https://www.coleintl.com/about/industries) 
          - [Aerospace](https://www.coleintl.com/about/industries/aerospace)
          - [Agriculture](https://www.coleintl.com/about/industries/agriculture)
          - [Automotive](https://www.coleintl.com/about/industries/automotive)
          - [eCommerce](https://www.coleintl.com/about/industries/ecommerce)
          - [High Tech](https://www.coleintl.com/about/industries/high-tech)
          - [Oil & Gas](https://www.coleintl.com/about/industries/oil-gas)
          - [Retail](https://www.coleintl.com/about/industries/retail)
- [Tools & Resources](https://www.coleintl.com/services#) 
    - - - [Online Portal](https://www.coleintl.com/portal-login) 
                            - [CDN Brokerage Customers](https://clients.cole.ca/onlineportal)
                            - [U.S. Brokerage Customers](https://ciucalwebtracker.wisegrid.net/Login/Login.aspx?ReturnUrl=%2fDefault.aspx)
                            - [Freight Customers](https://ciucalwebtracker.wisegrid.net/Login/Login.aspx?ReturnUrl=%2fDefault.aspx)
          - - [Forms](https://www.coleintl.com/tools-resources/forms) 
                            - [Canadian Import Forms](https://www.coleintl.com/tools-resources/forms/canadian-import-forms)
                            - [Canadian Export Forms](https://www.coleintl.com/tools-resources/forms/canadian-export-forms)
                            - [Canadian Free Trade Certificates](https://www.coleintl.com/tools-resources/forms/canadian-free-trade-certificates)
                            - [U.S. Import Forms](https://www.coleintl.com/tools-resources/forms/us-import-forms)
                            - [U.S. Export Forms](https://www.coleintl.com/tools-resources/forms/us-export-forms)
    - - - [Shipping Tools](https://www.coleintl.com/tools-resources/shipping-tools) 
                            - [Border Wait Times (Canada)](https://www.cbsa-asfc.gc.ca/bwt-taf/menu-eng.html)
                            - [Border Wait Times (U.S.)](https://bwt.cbp.gov/)
                            - [Currency Converter](https://www.coleintl.com/tools-resources/shipping-tools/currency-converter)
                            - [Dimensional Weight Calculator](https://www.coleintl.com/tools-resources/shipping-tools/dimensional-weight-calculator)
                            - [Incoterms](https://www.coleintl.com/tools-resources/shipping-tools/incoterms)
                            - [Wood Packaging Regulations](https://www.coleintl.com/tools-resources/shipping-tools/wood-packaging-regulations)
          - - [Knowledge Hub](https://www.coleintl.com/tools-resources/knowledge-hub) 
                            - [FAQs & Lingo](https://www.coleintl.com/tools-resources/faq)
                            - [Downloadable Guides](https://www.coleintl.com/tools-resources/knowledge-hub/downloadable-guides/)
                            - [Import Foundations](https://blog.coleintl.com/import-foundations)
                            - [Freight Fundamentals](https://blog.coleintl.com/freight-fundamentals)
    - - - [Resources](https://www.coleintl.com/tools-resources/resources) 
                            - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
                            - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
                            - [Videos: Tips & Tricks](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ)
          - - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected) 
                            - [Cole Blog](https://blog.coleintl.com/blog)
                            - [Trade News](https://blog.coleintl.com/tradenews)
          - [Request Info](https://www.coleintl.com/services#)
- [Services](https://www.coleintl.com/services) 
    - - [Custom Brokerage](https://www.coleintl.com/services/custom-brokerage) 
                  - [Importing into Canada](https://www.coleintl.com/canadian-customs-brokerage) 
                            - [CBSA/CARM Importer Requirements](https://www.coleintl.com/carm)
                            - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
                  - [Importing into the U.S.](https://www.coleintl.com/u-s-customs-brokerage)
                  - Importing Vehicles 
                            - [Into Canada](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-canada)
                            - [Into U.S.](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-u-s)
                  - [Non-Resident Importers (NRI)](https://www.coleintl.com/services/custom-brokerage/non-resident-importers)
                  - [Fulfillment By Amazon](https://www.coleintl.com/services/custom-brokerage/fulfillment-by-amazon)
    - [Freight Forwarding](https://www.coleintl.com/services/freight-forwarding) 
          - [Shipping by Ground](https://www.coleintl.com/freight-forwarding/ground-shipping)
          - [Shipping by Ocean](https://www.coleintl.com/freight-forwarding/ocean-shipping)
          - [Shipping by Air](https://www.coleintl.com/freight-forwarding/air-shipping)
          - [Large Scale Project Moves](https://www.coleintl.com/freight-forwarding/project-logistics-management)
    - [Trade Consulting](https://www.coleintl.com/services/trade-consulting) 
          - [Customs & Compliance](https://www.coleintl.com/services/trade-consulting/customs-compliance)
          - [Free Trade Agreements](https://www.coleintl.com/services/trade-consulting/free-trade-agreements)
          - [Audit & Verification Support](https://www.coleintl.com/services/trade-consulting/audit-response-unit-aru)
          - [Large Scale Project Moves](https://www.coleintl.com/freight-forwarding/project-logistics-management)
- [Client Info](https://www.coleintl.com/services#) 
    - - [CARM](https://www.coleintl.com/carm)
          - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
          - [Forms](https://www.coleintl.com/tools-resources/forms)
          - [Online Portal](https://www.coleintl.com/portal-login)
    - - [Payment Options](https://www.coleintl.com/payment-options)
          - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected)
          - [Videos: Tips & Tricks](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ)

[Contact Us](https://www.coleintl.com/contact-us) [Get a Quote](https://www.coleintl.com/get-a-quote)

- [Home](https://www.coleintl.com/)
- [About](https://www.coleintl.com/services#) 
    - [About Cole](https://www.coleintl.com/about/about-cole/mission-vision-and-values) 
          - [Mission, Vision and Values](https://www.coleintl.com/about/about-cole/mission-vision-and-values)
          - [Our History](https://www.coleintl.com/about/about-cole/history)
          - [Culture of Caring](https://www.coleintl.com/about/about-cole/culture-of-caring)
          - [Careers](https://www.coleintl.com/careers)
    - [Industries](https://www.coleintl.com/about/industries) 
          - [Oil & Gas](https://www.coleintl.com/about/industries/oil-gas)
          - [Automotive](https://www.coleintl.com/about/industries/automotive)
          - [Retail](https://www.coleintl.com/about/industries/retail)
          - [Agriculture](https://www.coleintl.com/about/industries/agriculture)
          - [High Tech](https://www.coleintl.com/about/industries/high-tech)
          - [eCommerce](https://www.coleintl.com/about/industries/ecommerce)
- [Services](https://www.coleintl.com/services) 
    - [Custom Brokerage](https://www.coleintl.com/services/custom-brokerage) 
          - [Canadian Customs Brokerage](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage) 
                  - [Cross-border Imports from U.S. into Canada](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/cross-border-imports-from-u-s-into-canada)
                  - [Canadian Imports by Ocean/Air](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/canadian-imports-by-ocean-or-air)
                  - [CARM](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/carm)
                  - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
          - [U.S. Customs Brokerage](https://www.coleintl.com/services/custom-brokerage/u-s-customs-brokerage) 
                  - [Cross-border Imports from Canada into the U.S.](https://www.coleintl.com/services/custom-brokerage/u-s-customs-brokerage/cross-border-imports-from-canada-into-the-u-s)
                  - [U.S. Imports by Ocean/Air](https://www.coleintl.com/services/custom-brokerage/u-s-customs-brokerage/u-s-imports-by-ocean-or-air)
          - [Free Trade Agreements](https://www.coleintl.com/services/custom-brokerage/free-trade-agreements)
          - Importing Vehicles 
                  - [Into Canada](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-canada)
                  - [Into U.S.](https://www.coleintl.com/services/custom-brokerage/importing-vehicles/importing-vehicles-into-u-s)
          - [Non-Resident Importers (NRI)](https://www.coleintl.com/services/custom-brokerage/non-resident-importers)
          - [Fulfillment By Amazon](https://www.coleintl.com/services/custom-brokerage/fulfillment-by-amazon)
    - [Freight Forwarding](https://www.coleintl.com/services/freight-forwarding) 
          - [International Ocean/Air](https://www.coleintl.com/services/freight-forwarding/international-ocean-air)
          - [Cross-border/Domestic Freight](https://www.coleintl.com/services/freight-forwarding/cross-border-domestic-freight)
          - [Project Logistics Management](https://www.coleintl.com/services/freight-forwarding/project-logistics-management)
    - [Trade Consulting](https://www.coleintl.com/services/trade-consulting) 
          - [Canadian Customs & Compliance](https://www.coleintl.com/services/trade-consulting/canadian-customs-compliance)
          - [Audit Response Unit (ARU)](https://www.coleintl.com/services/trade-consulting/audit-response-unit-aru)
          - [U.S. Customs & Compliance](https://www.coleintl.com/services/trade-consulting/us-customs-compliance)
          - [Project Logistics Management](https://www.coleintl.com/services/trade-consulting/project-logistics-management)
- [Tools & Resources](https://www.coleintl.com/services#) 
    - [Online Portal](https://www.coleintl.com/portal-login) 
          - [CDN Brokerage Customers](https://www5.cole.ca/onlineportal/)
          - [U.S. Brokerage & Freight Customers](https://ciucalwebtracker.wisegrid.net/Login/Login.aspx?ReturnUrl=%2fDefault.aspx)
          - [CDN Consulting Customers](https://www5.cole.ca/complianceportal/home.do)
    - [Forms](https://www.coleintl.com/tools-resources/forms) 
          - [Canadian Import Forms](https://www.coleintl.com/tools-resources/forms/canadian-import-forms)
          - [Canadian Export Forms](https://www.coleintl.com/tools-resources/forms/canadian-export-forms)
          - [Canadian Free Trade Certificates](https://www.coleintl.com/tools-resources/forms/canadian-free-trade-certificates)
          - [U.S. Import Forms](https://www.coleintl.com/tools-resources/forms/us-import-forms)
          - [U.S. Export Forms](https://www.coleintl.com/tools-resources/forms/us-export-forms)
    - [Shipping Tools](https://www.coleintl.com/tools-resources/shipping-tools) 
          - [Dimensional Weight Calculator](https://www.coleintl.com/tools-resources/shipping-tools/dimensional-weight-calculator)
          - [Currency Converter](https://www.coleintl.com/tools-resources/shipping-tools/currency-converter)
          - [Border Wait Times (Canada)](https://www.cbsa-asfc.gc.ca/bwt-taf/menu-eng.html)
          - [International Commercial Terms](https://www.coleintl.com/tools-resources/resources/incoterms)
          - [Wood Packaging Regulations](https://www.coleintl.com/tools-resources/shipping-tools/wood-packaging-regulations)
          - [Border Wait Times (U.S.)](https://bwt.cbp.gov/)
    - [FAQ](https://www.coleintl.com/tools-resources/faq) 
          - [Learn More](https://www.coleintl.com/tools-resources/faq/learn-more)
          - [Overall Service Brochure](https://www.coleintl.com/tools-resources/faq/overall-service-brochure)
          - [Services](https://www.coleintl.com/services)
    - [Resources](https://www.coleintl.com/tools-resources/resources) 
          - [Single Window Initiative (SWI)](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/single-window-initiative-swi)
          - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
          - [Incoterms](https://www.coleintl.com/tools-resources/resources/incoterms)
          - [Payment Options](https://www.coleintl.com/payment-options)
    - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected) 
          - [Cole Blog](https://blog.coleintl.com/blog)
          - [CDN Trade News](https://www.coleintl.com/tools-resources/stay-connected/cdn-trade-news)
          - [U.S. Trade News](https://www.coleintl.com/tools-resources/stay-connected/usa-trade-news)
    - [eCommunications](https://www.coleintl.com/services#)
    - [Request Info](https://www.coleintl.com/services#)
- [Client Info](https://www.coleintl.com/services#) 
    - [CARM](https://www.coleintl.com/services/custom-brokerage/canadian-customs-brokerage/carm)
    - [eManifest](https://www.coleintl.com/tools-resources/resources/emanifest)
    - [Forms](https://www.coleintl.com/tools-resources/forms)
    - [Payment Options](https://www.coleintl.com/payment-options)
    - [Online Portal](https://www.coleintl.com/portal-login)
    - [Stay Connected](https://www.coleintl.com/tools-resources/stay-connected)
- [Request Info](https://www.coleintl.com/services#)
- [Carrier Tools](https://www.coleintl.com/carrier-tools)
- [Contact Us](https://www.coleintl.com/contact-us)
- [Get a Quote](https://www.coleintl.com/get-a-quote)
- [Français](https://www.coleintl.com/services#)

×

### Request Info

# Deferring duties through the Customs Bonded Warehouse Program

 Trade Update: June 29,2026

- [Tweet](https://twitter.com/share)

Deferring duties through the Customs Bonded Warehouse Program

4:13

Unlike Duty Drawback, which helps recover duties after they are paid, the Customs Bonded Warehouse Program helps delay duty payment while goods remain under customs control.

The **Customs Bonded Warehouse Program** can help you manage imports that arrive in Canada before they are ready for sale, distribution, or export.

Under the program, you do not pay duties and taxes until the goods are released for use or sale in Canada. If the goods are exported instead, duties and taxes may not be payable, provided the goods and warehouse activity meet the program requirements.

In this article, we explain how the Customs Bonded Warehouse Program works, when it may be useful, and what you should review before using the program.

## **What is the Customs Bonded Warehouse Program?**

The Customs Bonded Warehouse Program is one of three components of the [Duty Deferral Program](https://blog.coleintl.com/import-foundations/understanding-the-duty-deferral-program-for-canadian-imports) offered by the Canada Border Services Agency (CBSA), along with the Duties Relief Program and the Duty Drawback Program.

Each manages duty costs at a different point in the import process. The [Duties Relief Program](https://blog.coleintl.com/import-foundations/when-and-how-to-use-the-duties-relief-program) may allow you to import eligible goods without paying duties upfront when the goods are intended for export. The [Duty Drawback Program](https://blog.coleintl.com/import-foundations/how-to-prepare-for-a-duty-drawback-program-claim) may allow you to recover duties already paid when the goods are later exported or used in a qualifying way.

The Customs Bonded Warehouse Program works differently.

It allows eligible imported goods to be stored in a CBSA-licensed customs bonded warehouse (CBW) in Canada while applicable [duties and taxes](https://blog.coleintl.com/import-foundations/understanding-canadian-import-duties-and-taxes) are deferred. This can include customs duties, [SIMA duties](https://blog.coleintl.com/import-foundations/understanding-sima-duties-and-how-they-are-assessed), [excise duties](https://blog.coleintl.com/import-foundations/the-difference-between-excise-duties-and-excise-taxes), GST, and HST, depending on the goods.

The goods remain under CBSA control, and these charges generally become payable only when the goods are removed from the warehouse for use or sale in Canada.

While goods are in the warehouse, they cannot be further manufactured. Only [specific activities are allowed](https://blog.coleintl.com/blog/customs-bonded-warehouse-activities-that-are-allowed-for-imported-goods), such as repackaging, marking, inspecting, or cleaning, provided they do not change the goods' essential nature.

## **When a bonded warehouse may be useful**

A customs bonded warehouse may be a good option when you need to:

## **What to review before using the program**

Before using a customs bonded warehouse, you should be clear about how the program will apply to your goods. Here is what you need to review:

### Confirm whether your goods are eligible

Not all goods may qualify for storage in a CBW. Before using the program, review the type of goods, any restrictions that may apply, and whether the goods can be stored under bond.

### Track the movement of inventory

It’s important to retain accurate inventory records. You need to be able to show what entered the warehouse, what remained under bond, what was removed, and whether the goods were exported or released into the Canadian market.

### Plan for removal from the warehouse

Know when and how you’ll move your goods out of the warehouse. Goods can generally [remain in a customs bonded warehouse for up to four years](https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html#s02_9) from the date they entered the warehouse, although time limits vary by type of goods. For example, beer and wine have a five-year limit, while other goods may be subject to shorter or longer limits.

## **How we can help**

At Cole International, we offer [trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/canadian-customs-brokerage/) services to help Canadian businesses identify duty deferral opportunities.

**Reach out to one of [our trade professionals](https://www.coleintl.com/contact-us) to discuss whether the Customs Bonded Warehouse Program may be suitable for your imports.**

**[![Contact us today!](https://no-cache.hubspot.com/cta/default/4433425/cc88cce8-0617-4547-8035-3ebc53e9ae9e.png)](https://cta-redirect.hubspot.com/cta/redirect/4433425/cc88cce8-0617-4547-8035-3ebc53e9ae9e)**

[Back to blog list](https://blog.coleintl.com/import-foundations)

### Search Topic

- [Importing into Canada](https://blog.coleintl.com/import-foundations/tag/importing-into-canada)
- [Importing into the U.S.](https://blog.coleintl.com/import-foundations/tag/importing-into-the-us)

[![Sign-Up | Trade News](https://no-cache.hubspot.com/cta/default/4433425/07c10ba9-9452-4e34-baf2-3069da56bcbc.png)](https://cta-redirect.hubspot.com/cta/redirect/4433425/07c10ba9-9452-4e34-baf2-3069da56bcbc)

### Latest Articles

- [Related persons and customs valuation in Canada](https://blog.coleintl.com/import-foundations/related-persons-and-customs-valuation-in-canada)
- [What to do when you receive a Notice of Penalty Assessment](https://blog.coleintl.com/import-foundations/what-to-do-when-you-receive-a-notice-of-penalty-assessment)
- [Currency conversion for customs purposes and GST/HST reporting](https://blog.coleintl.com/import-foundations/currency-conversion-for-customs-purposes-and-gst-hst-reporting)
- [What Canadian importers need to know about product labels](https://blog.coleintl.com/import-foundations/what-canadian-importers-need-to-know-about-product-labels)
- [Goods returning to Canada: How tariff items 9813 and 9814 work](https://blog.coleintl.com/import-foundations/goods-returning-to-canada-how-tariff-items-9813-and-9814-work)

### Archive

- [August 2026 (2)](https://blog.coleintl.com/import-foundations/archive/2026/08)
- [July 2026 (4)](https://blog.coleintl.com/import-foundations/archive/2026/07)
- [June 2026 (5)](https://blog.coleintl.com/import-foundations/archive/2026/06)
- [May 2026 (4)](https://blog.coleintl.com/import-foundations/archive/2026/05)
- [April 2026 (4)](https://blog.coleintl.com/import-foundations/archive/2026/04)

[Connect with us on LinkedIn](https://www.linkedin.com/company/cole-international) [Follow us on X](https://twitter.com/coleintl) [Like us on Facebook](https://www.facebook.com/coleinternational/) [Subscribe to our YouTube](https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ)

[Get a quote](https://www.coleintl.com/get-a-quote)

[![cole](https://blog.coleintl.com/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/cole-logo-horizontal-white.svg "cole")](https://www.coleintl.com/)

Cole International is a logistics solutions provider offering a full spectrum of services from customs brokerage, transportation, warehousing and trade consulting.

#### Contact us today

- [ Phone: 403-262-2771](tel:4032622771)
- [ Toll Free: 1-800-313-4281](tel:18003134281)
-  Fax: 403-262-7301
-  Accounting Fax: 403-262-8039

#### Corporate office

 1111 49 Avenue NE  
Calgary, AB, Canada  
T2E 8V2

P.O. Box 2718, Station M  
Calgary, AB, Canada  
T2P 3C2

#### Stay connected

- <https://twitter.com/coleintl>
- <https://www.linkedin.com/company/cole-international>
- <https://www.facebook.com/coleinternational/>
- <https://www.youtube.com/channel/UC5oW_PP77Umw5r0X9OWpGmQ>
- <https://www.instagram.com/coleinternational/>

[![Image](https://coleintl.b-cdn.net/uploads/2025/10/02/mullen-group-white-logo-cropped.svg)](https://www.mullen-group.com/)

Cole International Inc. is a subsidiary of Mullen Group Ltd.

[![ciffa](https://blog.coleintl.com/hs-fs/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/ciffa-logo.png?width=106&height=30&name=ciffa-logo.png)](https://ciffa.com/) [![ciffa](https://blog.coleintl.com/hs-fs/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/FIATA-Logo.png?width=54&height=50&name=FIATA-Logo.png)](http://fiata.com/) [![ciffa](https://blog.coleintl.com/hs-fs/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/ncbfaa-logo.png?width=154&height=36&name=ncbfaa-logo.png)](https://www.ncbfaa.org/) [![marco polo line](https://blog.coleintl.com/hs-fs/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/marco-polo-line-logo.png?width=136&height=58&name=marco-polo-line-logo.png)](https://www.marcopololine.com/) [![cscb](https://blog.coleintl.com/hs-fs/hubfs/raw_assets/public/WcTest_July2025_ImportFoundations/images/cscb-logo.png?width=85&height=36&name=cscb-logo.png)](https://cscb.ca/)

© 2026 Cole International. All Rights Reserved.

- [Payment Options](https://www.coleintl.com/payment-options.php)
- [Legal](https://www.coleintl.com/legal.php)
- [Service Terms](https://www.coleintl.com/service-terms.php)
- [Accessibility](https://www.coleintl.com/services.php#)

```json
{
  "@context" : "https://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Cole Marketing",
    "url" : "https://blog.coleintl.com/import-foundations/author/cole-marketing"
  },
  "dateModified" : "2026-07-16T18:49:47.535Z",
  "datePublished" : "2026-06-29T13:00:00.000Z",
  "headline" : "Deferring duties through the Customs Bonded Warehouse Program",
  "image" : [ "https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20CND%20(2).jpg" ],
  "mainEntityOfPage" : {
    "@id" : "https://blog.coleintl.com/import-foundations/deferring-duties-through-the-customs-bonded-warehouse-program",
    "@type" : "WebPage"
  },
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "url" : "https://blog.coleintl.com/hubfs/cole_int_h_rgb-1.png"
    },
    "name" : "Cole International Inc."
  }
}
```