Shipping a booth display to a Toronto trade show, flying camera gear in for a Vancouver shoot, or sending a machine tool north for repair all share the same problem: none of these goods are meant to stay in Canada, so paying full duty and GST on them makes no sense. CBSA's temporary import rules exist precisely for this gap.

Get the permit type wrong, though, and you'll either overpay duty you didn't owe or get stuck explaining an overdue re-export to a border services officer. This guide walks through every temporary import canada permit option — E29B, BSF865, and ATA Carnet — plus the duty exemptions, time limits, security deposits, and renewal steps CBSA actually enforces in 2026.

Key Takeaways

• Most equipment, trade show goods, and professional tools can enter Canada duty-free for up to 18 months under tariff item 9993.00.00 (CBSA, Memorandum D8-1-1, 2026).

• Since October 21, 2024, CBSA splits temporary admission permits by type: Form E29B for non-commercial goods, and Form BSF865 filed through the CARM Client Portal for commercial goods (CBSA, Memorandum D8-1-4, 2024).

• An ATA Carnet, issued by the Canadian Chamber of Commerce since 1972, replaces both permits for goods crossing into 90+ countries and is valid for one year from issue (Canadian Chamber of Commerce, ATA Carnet Program, 2025).

What Is a Temporary Import Permit in Canada?

A temporary import permit lets you bring goods into Canada without paying full duty and tax, on the condition you export them again within a set period (CBSA, Memorandum D8-1-1, 2026). It's the mechanism that separates "this is staying in Canada" imports from "this is passing through" imports.

CBSA administers this mostly under tariff item 9993.00.00, which covers equipment for display or demonstration, professional tools, press and broadcast gear, cinematographic equipment, and goods for sports purposes. The permit itself — E29B, BSF865, or an ATA Carnet — is just the paperwork proving the goods qualify and will leave again.

For businesses that import regularly, pairing a temporary import strategy with proper avoids delays at the border, since officers still need to confirm what the goods actually are before approving temporary status.

E29B Form vs. BSF865: Which Temporary Admission Permit Do You Need?

The temporary import canada E29B form is no longer a one-size-fits-all document. Since CARM Release 3 took effect on October 21, 2024, CBSA now requires Form E29B for non-commercial temporary importations and the newer Form BSF865 for commercial ones, filed through the CARM Client Portal (CBSA, Memorandum D8-1-4, 2024).

This split trips up a lot of importers who still search for "E29B" out of habit — including brokers who filed the old paper form for years. If your shipment is commercial (equipment tied to a business activity, contract, or sale), you need BSF865, not E29B, and it has to go through CARM.

• E29B covers personal or non-commercial goods: a traveller's tools, a musician's instruments, personal sporting equipment.

• BSF865 covers commercial goods: trade show displays, contracted film equipment, rental gear, and anything tied to a business transaction.

• A commercial E29B accepted before CARM Release 3 stays valid until the goods leave or the permit expires — it just can't be renewed under the old process.

How Does an ATA Carnet Work for Temporary Imports Into Canada?

A temporary import canada ATA carnet is an internationally recognized customs document that lets goods cross into more than 90 countries duty- and tax-free for up to one year, without a separate permit application at each border (Canadian Chamber of Commerce, ATA Carnet Program, 2025). For businesses that import and export the same equipment repeatedly, it's often faster than filing E29B or BSF865 at every crossing.

The Canadian Chamber of Commerce has issued ATA Carnets exclusively since 1972, and the document covers nearly all goods except consumables, giveaways, and items entering Canada for repair or processing (CBSA, Memorandum D8-1-7, 2026).

• Commercial samples, trade show goods, and professional equipment are the most common Carnet use cases.

• Everything listed must be re-exported — nothing sold, gifted, or consumed in Canada can stay on it.

What Duty Exemptions Apply to Temporary Imports Into Canada?

The temporary import canada duty exemption under tariff item 9993.00.00 covers duty and, in most cases, GST/HST on equipment for display, professional tools, press and broadcast gear, cinematographic equipment, and sporting goods, provided the goods leave Canada within the authorized period (CBSA, Memorandum D8-1-1, 2026).

The exemption isn't automatic just because goods are "temporary" in your head — CBSA requires the goods to be used only by the person or company that imported them, only for the stated purpose, and only for the authorized period. Miss any of those conditions and duty becomes payable retroactively.

In practice, we see the most duty-exemption denials happen when equipment gets loaned or subcontracted to a second business mid-project — a film production lending a lens to another crew, for example. That use falls outside the original permit and can trigger a full duty reassessment.

How Long Can You Keep Temporarily Imported Goods in Canada?

The standard temporary import canada time limit under tariff item 9993.00.00 is 18 months from the date of import, after which the goods must be exported or the permit renewed (CBSA, Memorandum D8-1-1, 2026). Some categories carry shorter windows tied to a specific event or contract, so the permit itself will state the exact deadline.

Missing the deadline doesn't automatically mean losing the exemption, but it does trigger the extension process described later in this guide — and CBSA expects that request before the original period expires, not after.

Do You Need a Security Deposit for a Temporary Import?

CBSA can require a temporary import canada security deposit as a condition of approval, capped at the total duties, GST/HST, and any excise tax that would apply if the goods were permanently imported (CBSA, Memorandum D8-1-1, 2026). It's a refundable guarantee, not an extra fee.

• The deposit is refunded once CBSA confirms export under its supervision, typically by cheque mailed to the address on the permit.

• Not every temporary import requires one — officers weigh the goods' value, the importer's compliance history, and whether an ATA Carnet, which already carries its own guarantee, is in use instead.

Common Uses for Temporary Import Permits in Canada

The temporary import canada common uses cluster around three patterns: events, equipment tied to a project, and goods passing through for work. Knowing which bucket your shipment falls into determines which permit and duty rule applies.

Trade Show Goods

Temporary import canada trade show goods — booth displays, banners, product samples, and demonstration units — qualify under tariff item 9993.00.00 or an ATA Carnet, with the key condition being that nothing gets sold or given away while in Canada (CBSA, International Events and Convention Services Program, 2026). Large conventions and trade shows can also register under CBSA's dedicated events program for streamlined processing.

Film Production Equipment

Temporary import canada film production equipment — cameras, lighting, grip gear, and sound equipment — is one of the clearest fits for the professional equipment exemption, since cinematographic equipment is named explicitly under tariff item 9993.00.00 (CBSA, Memorandum D8-1-1, 2026). Productions filming across multiple provinces often use an ATA Carnet to avoid re-filing permits at each border crossing.

Sporting Goods

Temporary import canada sporting goods covers equipment brought in for competitions, training camps, or events — skis, bikes, hockey gear, and similar items — duty-free as long as the goods leave with the athlete or team afterward.

Professional Equipment

Temporary import canada professional equipment — tools of the trade for contractors, technicians, and consultants working a job in Canada — qualifies duty-free provided the equipment is used only by the person or firm that imported it, for the stated professional activity.

[CHART: donut chart — share of temporary import permits by category: trade show goods, professional/film equipment, sporting goods, other]

Temporary Import Canada vs. Permanent Import: What's the Difference?

Temporary import canada vs permanent import comes down to intent and duration: a temporary import is duty-exempt because the goods are leaving Canada again, while a permanent import means duty and GST/HST are owed in full because the goods are staying (CBSA, Guide to Importing Commercial Goods, 2026). For a full breakdown of how permanent-import duty gets calculated, see our [INTERNAL-LINK: import duty and tax guide → complete guide to calculating import duty and taxes in Canada].

The practical difference shows up in three places:

• Documentation. Permanent imports need standard commercial accounting; temporary imports need a permit that tracks the re-export obligation.

• Cost. Temporary imports defer duty entirely if conditions are met; permanent imports pay duty and tax on entry, full stop.

• Risk. Converting a temporary import to permanent mid-stay — selling equipment you brought in duty-free — triggers a retroactive duty assessment plus possible penalties.

If you're unsure which category your shipment falls into, a broker consultation through our settles it before goods reach the border, not after.

What About Goods You're Importing for Repair and Return?

Temporary import canada repair and return is its own category, separate from tariff 9993.00.00: goods sent to a free trade partner country for repair or alteration and brought back to Canada re-enter duty-free on their full value under tariff item 9992.00.00 (CBSA, Memorandum D8-2-26, 2026). Eligible countries include the United States, Mexico, Chile, Israel, Colombia, Costa Rica, Peru, Jordan, and Panama.

You'll need proof the returned goods are the same ones exported — a customs or transportation document, an exporter declaration, or matching make, model, and serial numbers (CBSA, Memorandum D8-2-26, 2026). Goods repaired outside a free trade partner country follow a different rule: duty typically applies only to the value of the repair work, not the full item value, but this requires separate documentation from CBSA before export.

Temporary Import Canada: Checklist and Application Process

The temporary import canada application process starts before the goods ship, not at the border. Rushing a permit application at the port of entry is the single most common reason for delays.

Temporary import canada checklist:

1. Confirm the correct tariff item (usually 9993.00.00) applies to your goods.

2. Determine commercial vs. non-commercial status to select E29B or BSF865 — or apply for an ATA Carnet if crossing multiple borders.

3. Prepare a detailed goods list with values, serial numbers, and intended use.

4. Confirm whether a security deposit is required and have funds ready.

5. Set a reminder for the re-export deadline, commonly 18 months out.

6. Retain proof of export — it's what triggers your deposit refund.

For commercial shipments, filing BSF865 through the CARM Client Portal requires an active, so importers without one should register before their first temporary import.

How to Renew or Extend a Temporary Import Permit

A temporary import canada renewal or extension request must be submitted in writing to your nearest regional CBSA office before the original permit period expires, explaining in detail why exporting the goods on time isn't practical (CBSA, Memorandum D8-1-1, 2026). CBSA reviews these case by case — there's no automatic renewal.

Reasonable grounds typically include project delays outside the importer's control, contract extensions, or equipment still in active use for the original stated purpose. A request filed after the deadline has already passed puts the goods at risk of a full duty reassessment, so building in a buffer before the 18-month mark matters more than most importers expect.

For businesses managing several temporary imports at once, working with a licensed broker through our keeps renewal deadlines tracked centrally instead of per shipment.

Frequently Asked Questions

Here are the questions we hear most often about temporary imports into Canada, from broker requirements to what happens when a deadline slips.

Do I need a customs broker for a temporary import?

You're not required to use a broker for E29B filings, but commercial BSF865 applications through CARM and any ATA Carnet paperwork are complex enough that most businesses use one to avoid duty reassessments (CBSA, Memorandum D8-1-4, 2024).

Can I sell goods that entered Canada under a temporary import permit?

No. Selling, gifting, or otherwise disposing of goods imported under a temporary permit converts the shipment to a permanent import, triggering full duty and GST/HST owed retroactively from the date of entry.

Does an ATA Carnet cover goods for repair in Canada?

No. Carnets specifically exclude consumable goods and items entering for repair or processing — those need the separate temporary import or repair-and-return provisions instead (Canadian Chamber of Commerce, ATA Carnet Program, 2025).

What happens if I miss the re-export deadline without filing an extension?

CBSA can reassess full duty and tax as though the goods were permanently imported, plus interest from the original entry date, so missing the deadline is more costly than filing a late but honest extension request.

Is the security deposit refunded automatically?

No. You need to notify CBSA when the goods are exported and provide proof, since the refund cheque is only issued after CBSA confirms the export under its supervision.

Get Your Temporary Import Right the First Time

Temporary import rules reward preparation: the right permit, an accurate tariff classification, and a tracked deadline are what keep duty-free entry duty-free. Getting any one of those wrong turns a routine shipment into a retroactive tax bill.

If you're planning a trade show shipment, moving professional or film equipment across the border, or sending goods out for repair, our team can confirm the right permit type and file it correctly the first time.