How does bonded, duty-deferred storage work in Canada?
How bonded storage defers duty until product moves.
6 min read · Updated August 9, 2026
How does bonded, duty-deferred storage work in Canada?
Bonded, duty-deferred storage lets an importer bring goods into Canada and hold them under customs control without paying duty or GST until the goods are released into the Canadian market. Duty and taxes fall due when product leaves the bonded space rather than when the ship lands, so an importer holding a season of stock pays in step with sales instead of in one lump on arrival. Bonded, duty-deferred storage is available through Rolls Right's Vancouver operation, about 14 minutes from the GCT Vanterm container terminal, on one agreement with Rolls Right covering the container off the port, the de-stuff, the bonded hold and the onward freight. It changes when duty is paid, not who clears the entries.
Most importers meet duty as a single unavoidable event: the container lands, the entry clears, and the duty and GST for months of stock fall due in the same week. For product that sells through over a season, that is the worst possible timing, and it is chosen by the sailing schedule rather than by anyone in your business.
Bonded storage exists to move that event. The goods sit in Canada, in racking, under customs control, and the payment happens when product leaves to be sold. This guide explains the mechanics, the arithmetic that decides whether it pays, and what it does and does not change about how you import.
What bonded storage actually is
A bonded arrangement holds imported goods under customs control after they arrive in Canada. The stock physically sits in a warehouse like any other stock, but it has not yet entered the Canadian market, so the duty and GST that would normally be paid at entry have not yet fallen due.
Payment happens at release. When you call stock forward to sell it, that portion is accounted for and duty and taxes are paid on it, and the rest keeps sitting. Stock that leaves Canada instead of entering the market is treated differently again; that end of it is a question for whoever clears your entries, and it is worth asking before the goods ship.
The arithmetic that decides whether it pays
Duty deferral is a cash-flow instrument, so the value depends on three numbers: the duty rate on your product, how long stock dwells before it sells, and what cash is worth to your business while it waits.
The cases where it pays are predictable. High-duty categories feel it most, and apparel duty is among the highest of any consumer import. Seasonal product that lands in one wave and sells over months carries the largest gap between paying on arrival and paying on release. And slow-turning lines, the back half of a furniture catalogue for instance, can hold duty on the shelf for a year with nothing to show for it.
- High duty rate: more deferred per pallet, so the mechanism works harder
- Long dwell: the gap between landing and selling is the whole benefit
- Seasonal waves: months of stock landing at once is exactly the lump worth splitting
- Tight cash: deferral keeps working capital in the business instead of ahead of sales
In a year when trade policy is moving, timing is worth something on its own: the payment and the sales decision travel together, and neither has to be made the day the ship arrives.
The chain through Vancouver
Bonded, duty-deferred storage is available through Rolls Right's Vancouver operation at 3200 E Broadway, about 14 minutes from the GCT Vanterm container terminal. The container comes off the terminal on Rolls Right's own chassis, gets de-stuffed at the dock, and the stock goes into racking as a bonded hold under your account.
From there it releases the way any staged stock does: called forward as it sells, picked to retail routing guides or web orders, and delivered on Rolls Right's own trucks, including the Calgary lane six days a week once duty is settled. One agreement with Rolls Right covers the drayage, the de-stuff, the bonded hold and the onward freight.
What it changes and what it leaves alone
Bonded storage changes when duty is paid, not who clears your entries. Whatever customs arrangements you run today carry on unchanged; the warehouse end and the entries end stay separate jobs, and both keep working the way they already do.
Day to day, bonded stock behaves like stock: it is received, counted, racked and picked the same way. The discipline it adds is at release, where product leaves in accounted-for portions rather than wandering out of the building, which for most importers is a record-keeping standard they already meet.
For reference — our Vancouver facility
- Facility size
- 200,000+ sq ft
- Clear height
- 12 to 20 feet
- Loading
- 20 dock doors + 4 grade doors
- Sprinklers
- ESFR
- Racking
- Engineered racking installed
- Power
- 2,000 amp, 600 volt service
- Available footprints
- 1,000 to 25,000+ sq ft
- Security
- 24/7 CCTV and overnight security
- On-site climate
- Ambient and heated
- Chilled and frozen
- Rolls Right Cold Storage, Vancouver
- Highway access
- 4 minutes to the Trans-Canada
- Port access
- 14 minutes to GCT Vanterm
- Operating since
- 1976 (Coquitlam), Vancouver expansion following
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