Functional guidance for non-resident Importers

The Government of Canada has deferred the payment of duties and taxes on imported goods. Related debt due on the Statement of Account dated March 25, 2020 and later is now deferred to June 30, 2020

The payment deferral applies to both resident importers and non-resident importers. A Non-Resident Importer (NRI) is a company or individual who does not reside in Canada, but elects to act as the Importer of Record (IOR) for shipments imported into Canada.

For more information on the payment deadline extension, please consult Customs Notice 20-11- Extension of Timeframes for Payment of Customs Duties and GST.