Temporary Imports to Canada: ATA Carnet, E29B & Repair Shipments Guide

Not every import into Canada is permanent. Whether you are bringing equipment for a trade show, sending goods for warranty repair, or shipping professional tools for a project, Canada offers several mechanisms to import goods temporarily without paying full customs duties.

When Do Temporary Import Rules Apply?

Temporary import provisions apply when goods will be in Canada for a limited time and will be re-exported. Common scenarios include:

• Trade show displays and exhibition goods
• Professional equipment (cameras, tools, testing instruments)
• Goods for repair, alteration, or warranty service
• Samples for demonstration or testing
• Containers and packaging for re-use
• Racing vehicles, theatrical equipment, or sporting goods for events

ATA Carnet

The ATA Carnet (Admission Temporaire / Temporary Admission) is an international customs document that allows duty-free and tax-free temporary import of goods into participating countries.

What it covers:

• Professional equipment
• Commercial samples
• Goods for trade shows, fairs, and exhibitions

How it works:

1. Apply for an ATA Carnet through the Canadian Chamber of Commerce (the Canadian issuing body)
2. The carnet lists all goods being temporarily imported with descriptions and values
3. Present the carnet to CBSA at the border — customs stamps the relevant voucher
4. When you re-export the goods, CBSA stamps the re-exportation voucher
5. No duties, taxes, or security deposits required

Key rules:

• Goods must be re-exported within 12 months (extensions possible)
• Goods cannot be sold, given away, or consumed in Canada
• The carnet holder is financially responsible if goods are not re-exported
• The carnet must be returned to the issuing body after the final re-exportation

Cost: Application fees vary by value of goods — typically $200-$500 CAD plus a security deposit or insurance premium (approximately 40% of the goods' value).

Form E29B — Temporary Admission Permit

For goods not covered by an ATA Carnet or when a carnet is impractical, CBSA issues Form E29B (Temporary Admission Permit).

Common uses:

• Goods for repair or alteration (the most frequent use)
• Equipment for construction or industrial projects
• Goods for testing or examination
• Goods for use in an emergency (disaster relief equipment)
• Theatrical scenery and costumes

Process:

1. Declare the goods to CBSA at the port of entry
2. Request an E29B temporary admission
3. CBSA assesses whether the goods qualify
4. A security deposit may be required (typically equal to the duties and taxes that would otherwise apply)
5. The E29B specifies the re-exportation deadline
6. When goods are re-exported, present the E29B to CBSA for cancellation and refund of any deposit

Tariff item 9993.00.00 covers most temporary imports under the Customs Tariff Schedule. Goods classified under this tariff item enter duty-free.

Goods for Repair or Warranty Service

One of the most common temporary import scenarios is sending goods to Canada (or from Canada) for repair.

Importing goods INTO Canada for repair:

• Goods can enter under tariff item 9993.00.00 (temporary admission)
• No duty on the goods themselves
• When repaired goods are re-exported, no duty applies
• If replacement parts are incorporated, duty may apply on the value of the parts only

Canadian goods RETURNING after repair abroad:

• Goods originally exported from Canada can return duty-free under tariff item 9814.00.00
• Must prove Canadian origin at time of original export
• If repaired under warranty (no charge), no duty on the repair
• If repaired for a fee, duty applies on the cost of repair only (not the full value of the goods)

CUSMA repair provisions:

Under CUSMA, goods sent between Canada, the US, and Mexico for repair or alteration may re-enter duty-free regardless of origin, provided the repair does not destroy the goods' essential character.

Trade Show and Exhibition Goods

Goods imported for display at trade shows or exhibitions qualify for temporary duty-free admission.

Options:

• ATA Carnet — fastest and simplest for frequent exhibitors
• E29B — for one-off events or goods not eligible for a carnet
• Tariff item 9993.00.00 — duty-free classification for temporary display goods

Important: If you sell goods at a trade show, they are no longer temporary imports. Duties and taxes must be paid on any goods sold or left behind in Canada.

Professional Equipment

Foreign professionals working temporarily in Canada can bring their tools and equipment duty-free.

Covered equipment:

• Film and television production equipment
• Scientific and research instruments
• Medical devices for specific procedures
• Construction and engineering equipment
• Broadcasting and telecommunications gear

Conditions:

• Equipment must remain in the professional's possession
• Must be re-exported when the work is completed
• An ATA Carnet or E29B is required

Deadlines and Extensions

Failure to re-export on time results in forfeiture of any security deposit and assessment of full duties and taxes, plus potential AMPS penalties.

How TariffCalc Helps

Use our calculator to determine what full duties would cost if your temporary import does not qualify for relief. This helps you understand the financial exposure and decide whether an ATA Carnet, E29B, or duty relief program is the best approach. For guidance on the process, consult a licensed customs broker.