Temporary Import Bond

Many countries allow tax relief (either duties and tax exemption upon entry or a refund after exportation) for items that are temporarily imported or exported, as long as certain conditions are met and procedures are followed. For instance, items are often temporarily imported or exported for:

  • Tradeshows
  • Conventions
  • Training
  • Assembly
  • Processing
  • Re-export after resale
  • Repair or replacement of damaged goods

The customs clearance services included as part of FedEx® international services are meant to facilitate the import of goods intended for consumption in that country. Therefore, FedEx does not provide clearance of temporary import shipments under the Temporary Import Bond.

Problems with Temporary Import Shipments

In many instances, the three most common errors concerning temporary shipments are:

  • Failing to indicate on the shipping documentation that the shipment is a temporary import.
  • Failing to properly document and re-export or destroy the articles. When this happens, the bond or security deposit is forfeited and the importer bears the duty and tax expense.
  • Failing to indicate the customs broker (using FedEx Brokerage Select™ option).

What Should a Canadian Exporter Do?

Many, but not all, temporary import and exports require some type of controlled import and/or export processing and therefore they cannot be accepted for FedEx door-to-door international services, unless you use the
FedEx International Broker Select option. Temporary import shipments are acceptable for FedEx express air freight services.

What Should a Canadian Importer Do?

If a shipment has been transported to Canada via FedEx Express® and it is identified as a temporary import shipment prior to customs release, FedEx Express will detain the shipment and contact the importer advising them of this service restriction. At that time, the importer will be given the option to return the shipment to the original shipper or have the shipment sent in-bond to a designated broker.

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