Temporary Admission Permit (CBSA Shipment Type)
| This article is part of the Shipment Release Types Guide |
A Temporary Admission Permit (TAP) is a Canadian Shipment Type used to report goods entering Canada temporarily on an ACI eManifest.
A TAP allows goods to enter Canada on a temporary basis without full accounting of duties and taxes at the time of import, provided the goods are exported within an approved time period and meet CBSA conditions.
CBSA now distinguishes between commercial and non-commercial temporary importations, each with a different permit form:
- Commercial temporary importations are documented using the BSF865 – Temporary Admission Permit through the CARM Client Portal.
- Non-commercial temporary importations continue to use the E29B – Temporary Admission Permit.
Commercial vs. Non-Commercial Temporary Admission
Commercial Temporary Admission (BSF865)
A temporary importation is generally considered commercial when:
- The importer/consignee is a business entity
- The goods are entering Canada for a business purpose
- The goods are used to perform work, services, demonstrations, testing, or professional activities
- The import would normally be considered a commercial accounting entry if not for the temporary relief
As part of CARM Release 3 (October 21, 2024), CBSA implemented the use of BSF865 for commercial Temporary Admission Permits under Tariff Item No. 9993.00.00, replacing the commercial use of E29B for these transactions.[1][2]
BSF865 permits are created and managed through the CARM Client Portal, and security deposits (when required) are also administered through CARM.[3]
Non-Commercial Temporary Admission (E29B)
A temporary importation is generally considered non-commercial when:
- The goods are imported for personal use
- The importer is an individual traveller
- The goods are not used for business, employment, or revenue-generating activities
CBSA has confirmed that the E29B process continues for non-commercial importations, even after the implementation of CARM Release 3.[1]
Practical Examples
Commercial (BSF865) Examples
- Trade show booths, displays, or demo equipment
- Professional tools brought in to perform contracted work
- Equipment imported temporarily for testing or evaluation
- Leased or rented machinery used temporarily in Canada
- Commercial samples used for demonstration (not sold)
Non-Commercial (E29B) Examples
- Personal high-value items temporarily imported by travellers
- Musical instruments, sports equipment, or camera gear brought in temporarily for personal use
- Personal goods that CBSA wants documented to ensure re-export
| Although carriers often refer to these shipments as “E29B shipments,” the actual permit used may be BSF865 for commercial shipments. The ACI shipment type reflects the TAP process, not necessarily the form used. |
Responsibility for TAP Documentation
The decision to use a Temporary Admission Permit and the completion of the BSF865 (commercial) or E29B (non-commercial) form is the responsibility of the importer or their customs broker.
Highway carriers should rely on the importer or broker to provide:
- Completed permit documentation
- Supporting invoices or item lists
- Any required security deposit documentation
- Instructions related to export and acquittal of the permit
Declaring a TAP Shipment in ACI eManifest
Temporary Admission Permit shipments (BSF865 or E29B) must be reported on an ACI eManifest.[4]
To report a TAP shipment, the carrier must create an ACI Shipment designated as E29B Temporary Admission Permit when using BorderConnect ACI eManifest software.
Although a Temporary Admission Shipment is different from a PARS shipment, the carrier must still provide:
- A valid Cargo Control Number
- Shipper, consignee, and commodity details
- A complete ACI transmission prior to arrival
CBSA Change Summary
Effective October 21, 2024, CBSA implemented the following changes:
- BSF865 is required for commercial temporary admissions under Tariff Item No. 9993.00.00
- E29B continues to be used for non-commercial temporary admissions
- Existing commercial E29B permits issued prior to this date remain valid until export or expiry[1]
At the Border
The driver must present:
- The applicable TAP documentation (BSF865 or E29B)
- Any supporting paperwork provided by the importer or broker
- Proof of security deposit if required
| To comply with ACI eManifest requirements, highway carriers must ensure that cargo and conveyance data is transmitted and accepted by CBSA at least one hour prior to arrival. |