CBSA Releases Guidance on Duty Remission for FIFA 2026 Imports

Trade Update • Nov. 28, 2025

Key Points

• Canada releases a customs notice to guide duty and tax relief for goods tied to the 2026 FIFA Men’s World Cup.

• Temporary and permanent imports may qualify for full or partial remission.

• Specific categories include display goods, equipment, uniforms, gifts, awards, and certified sports gear.

• Relief applies only when goods meet strict use, timing, and documentation rules.

• Importers must use newly assigned Special Authority Codes in the CARM system.

The Canada Border Services Agency (CBSA) issued a Customs Notice 25-30 to explain how importers can claim duty and tax relief under the FIFA Men’s World Cup 2026 Remission Order. The update clarifies how organizations involved in the event can import goods on a temporary or permanent basis while receiving full or partial relief from customs duties, surtaxes, GST/HST, and excise taxes. The order covers goods used strictly for 2026 World Cup operations, while excluding alcohol, tobacco, and vaping products.

Temporary Importations

World Cup Family Members

Importers receive full relief from customs duties, surtaxes, excise taxes, and GST/HST on goods brought in for the exclusive use of a 2026 World Cup family member.

Display Goods and Equipment

Eligible importers include:

• FIFA
• FIFA affiliates
• CSA (Canadian Soccer Association)
• NOC (National Organizing Committee)
• Media rights holders
• Sponsors and suppliers
• Authorized agents or representatives
  

They may temporarily import display goods, apparatus for displays, and equipment used exclusively for the event.

GST/HST Treatment

• Non-resident, non-registrants: Full GST/HST relief.
• Residents and GST/HST registrants: Partial GST/HST relief calculated at 1/60th per month based on the tax owed if the goods were permanently imported.
  

Example: Goods valued at $12,000 staying four months → GST: (($12,000 × 5%) / 60) × 4 = $40.

Permanent Importations

Goods for Free Distribution

Relief applies to eligible goods valued at $60 or less imported for free distribution tied to the event.

Gifts and Awards

Relief covers goods valued at $60 or less when distributed to:

• 2026 World Cup family members
• CSA or NOC members, agents, or representatives
• Canadian residents participating in the event
• Canadian residents serving in official roles
  

Sports Equipment

Duty and surtax relief applies if the equipment:

• Meets FIFA competition standards
• Is required for an athlete’s training or competition
• Is donated after the event to eligible nonprofit or public bodies
• Is not sold or disposed of within two years of importation

Clothing

Relief applies when sponsors or suppliers donate uniforms for CSA, NOC, FIFA, affiliates, or volunteers. Volunteers may keep these uniforms after the event.

Conditions for Relief

• Goods must arrive in Canada between July 1, 2025 and July 19, 2026.
• Importers must file remission claims within two years of accounting for the goods.
• Goods under sections 3 and 4 must be exported or destroyed under CBSA supervision by December 31, 2026.
• Importers must provide proof to confirm eligibility for remission.
• Remission applies only if no other federal rebate, refund, or credit covers the same amount.

Required Documentation

Temporary Imports

• Form BSF865 Temporary Admission Permit or
• A.T.A. Carnet
• • D8-1-7 (Use of A.T.A. and Canada/Chinese Taipei Carnets)
  • D8-1-4 (Procedures for Form E29B)Refer to CBSA Memorandums:

Permanent Imports and Partial-Relief Temporary Imports

• Commercial Accounting Declaration (CAD) processed through the CARM system.

CARM Special Authority Codes

Importers must enter the correct code in the Special Authority OIC field of the CAD:

• 25-0744A – Full relief for temporarily imported FIFA goods.
• 25-0744B – Partial GST/HST relief for temporary imports.
• 25-0744C – Full relief for permanently imported FIFA goods.
• 25-0744D – Full relief for permanent imports including GST/HST and excise.

Tip: Need help navigating CARM and CAD submissions? Check out the GHY CARM Guide for step-by-step instructions, compliance tips, and a downloadable checklist to stay audit-ready. Or contact a GHY CARM expert for guidance.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.