Temporary Admission Permit (CBSA Shipment Type)
Last updated 4 August 2026
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| This article is part of the Shipment Release Types Guide |
A Temporary Admission Permit (TAP) is a release option used to import goods into Canada temporarily without paying full duties and taxes, provided the goods qualify for temporary importation and are exported from Canada or otherwise properly accounted for within the permit period. CBSA Memorandum D8-1-1 explains the conditions under which goods may qualify for duty-free temporary importation under tariff item No. 9993.00.00.[1]
This is commonly used for goods such as trade show displays, professional equipment, tools entering Canada for a specific job, samples, or testing equipment, depending on whether the goods meet the applicable CBSA requirements.
Important Update (CARM): As part of CARM Release 3, CBSA introduced Form BSF865 for commercial temporary importations under tariff item No. 9993.00.00, replacing the E29B for those commercial temporary importations, while the E29B continues for non-commercial importations.[2]
Video Tutorial
BSF865 vs. E29B
While carriers often call all temporary imports "E29Bs," the actual document the driver carries now depends on whether the importation is commercial or non-commercial. CBSA states that, after CARM Release 3, trade chain partners can submit Temporary Admission Permit requests for commercial temporary importations under tariff item No. 9993.00.00 through the CARM Client Portal using the new BSF865 form.[2]
| Import type | Form used | How it works |
|---|---|---|
| Commercial | BSF865 | Used for qualifying commercial temporary importations under tariff item No. 9993.00.00. CBSA states that BSF865 is available only through the CARM Client Portal and cannot be submitted using specified electronic entry service options.[3] |
| Non-commercial | E29B | Used for non-commercial temporary importations. CBSA Customs Notice 24-28 states that the E29B process continues for non-commercial importations.[2] |
Valid E29B Temporary Admission Permits for commercial goods accepted by CBSA before CARM Release 3 remain valid until the goods leave Canada or the permit expires.[2]
Determining the Type
Commercial (BSF865)
Use BSF865 when the importer is a business or the goods are imported for a business purpose and qualify for commercial temporary importation. Examples may include:
- Trade show booths, displays, and demonstration equipment.
- Tools of trade or professional equipment used to perform a service.
- Equipment imported for evaluation, testing, or demonstration.
- Commercial samples that will not be sold in Canada.
CBSA Memorandum D8-1-4 states that officers first determine whether goods are prohibited, restricted, or controlled, then confirm that any other government department requirements are met before the goods are released.[3]
Non-Commercial (E29B)
Use E29B when the temporary importation is non-commercial and involves an individual rather than a commercial importer. Examples may include:
- High-value personal goods brought by travelers.
- Personal musical instruments, cameras, sports equipment, or similar personal-use items.
- Other non-commercial goods where CBSA determines that a temporary admission permit is appropriate.
The carrier, importer, or driver should confirm the correct document with the importer, customs broker, or CBSA before dispatching the shipment.
Reporting in ACI eManifest
Temporary importations transported by commercial highway carrier are still reported in ACI eManifest. CBSA Memorandum D3-1-1 states that CBSA does not accept carnets or other temporary import documents as valid cargo control documents for carrier import, in-transit, or export movements, and that electronic ACI/eManifest cargo and conveyance data must be transmitted for carnet or other temporary imports within the prescribed timeframes.[4]
The ACI reporting process is generally the same whether the driver is carrying a BSF865 or an E29B.
1. Start New Shipment
Inside the ACI eManifest, click Create New Shipment.
- Shipment Type: Select Temporary Admission Permit.
- Cargo Control Number: Assign a unique Cargo Control Number using the carrier code plus a unique number.
2. Complete Details
- Shipper/Consignee: Enter the full address details.
- Commodity: Enter a clear description, such as "Trade show display booth" or "Professional filming equipment."
- Transmit: Save the shipment and click Sync with CBSA.
Note: Even if the software menu or older terminology refers to "E29B," use the Temporary Admission Permit shipment type for both BSF865 and E29B temporary admission shipments when applicable.
At the Border
The driver should present the temporary import paperwork to CBSA with the ACI eManifest lead sheet and supporting documents. Temporary import documents must be presented to CBSA at the time of arrival or export when required.[4]
What the Driver Needs
- The Permit: The completed BSF865 from CARM for commercial temporary importations, or the E29B form for non-commercial temporary importations.
- Supporting Documents: An invoice, item list, or other document describing the goods.
- Security: Proof of any security deposit or bond required for the permit.
- Lead Sheet: The ACI eManifest lead sheet with the trip or cargo barcode.
- Additional Requirements: Any permit, certificate, inspection document, or other government department requirement that applies to the goods.
For highway mode, CBSA states that commercial information must be sent electronically before arrival and that highway carriers must transmit cargo and conveyance data to CBSA before arriving in Canada.[5] For standard highway shipments, the driver should wait at least one full hour after ACI eManifest acceptance before approaching the border.
BorderConnect Workflow
In BorderConnect ACI eManifest software, create the shipment using the Temporary Admission Permit shipment type, enter the required cargo details, and transmit the ACI eManifest to CBSA. The Cargo Control Number entered in BorderConnect should match the number used on the supporting paperwork.
The driver should carry the ACI lead sheet generated from BorderConnect together with the BSF865 or E29B and supporting documents. If the importation is commercial and uses BSF865, the importer or broker should ensure the permit is created and available from the CARM Client Portal before the driver arrives.
Common Mistakes
- Treating all temporary imports as E29B after CARM Release 3.
- Sending a commercial temporary import without a BSF865 when CBSA requires it.
- Assuming the temporary admission permit replaces the ACI eManifest.
- Using an unclear commodity description such as "equipment" without enough detail.
- Sending the driver before the ACI eManifest has been accepted for the required pre-arrival period.
- Forgetting permits or inspection documents required by other government departments.
- Failing to track the permit expiry date or re-export requirements.
Related Pages
- Shipment Types for ACE and ACI eManifest
- ACI eManifest Software User Guide
- Creating and Submitting a New ACI eManifest
- ACI eManifest Status Guide
- Cargo Control Number
- A8A In-Bond Cargo Control Document
- Canada Border Services Agency
- CARM Client Portal
Official Resources
- CBSA Customs Notice 24-28 - CARM Administrative Measures related to the Duties Relief Program, Duty Drawback Program and Commercial Temporary Importations under Tariff Item No. 9993.00.00
- CBSA Memorandum D8-1-1 - Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations
- CBSA Memorandum D8-1-4 - Administrative Procedures Related to Form BSF865, Temporary Admission Permit
- CBSA Memorandum D3-1-1 - Policy Respecting the Importation and Transportation of Goods
- CBSA Highway mode: transmit electronic commercial data
References
- ↑ CBSA Memorandum D8-1-1 - Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations
- ↑ 2.0 2.1 2.2 2.3 CBSA Customs Notice 24-28 - CARM Administrative Measures related to the Duties Relief Program, Duty Drawback Program and Commercial Temporary Importations under Tariff Item No. 9993.00.00
- ↑ 3.0 3.1 CBSA Memorandum D8-1-4 - Administrative Procedures Related to Form BSF865, Temporary Admission Permit
- ↑ 4.0 4.1 CBSA Memorandum D3-1-1 - Policy Respecting the Importation and Transportation of Goods
- ↑ CBSA - Highway mode: transmit electronic commercial data