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The Exporters of Processing Services Program

Importing without paying the goods and services tax/harmonized sales tax

The Exporters of Processing Services (EOPS) Program enables manufacturing service companies to import certain goods that will eventually be re-exported without paying the goods and services tax / harmonized sales tax (GST/HST). Manufacturing service companies are businesses that perform manufacturing services, such as assembly and alteration services, for which they charge a fee on goods that they do not own.

Qualifying for the EOPS Program

The following are criteria to participate in this program:

  • you must be a GST/HST-registered company;
  • you must have no ownership interest in the imported or processed goods; and
  • you must not be closely related to the non-resident person on whose behalf you are doing the processing.

Applying for relief from the payment of the GST/HST for non-dutiable goods

Apply in writing to your local Canada Revenue Agency (CRA) tax services office. This office will process the application and conduct a field verification if necessary. Following this, you will be given written confirmation acknowledging that you are authorized to participate in the Program. Bring the letter of authorization to your local Canada Border Services Agency (CBSA) office so that this office can issue you a certificate number. You need this certificate number to account for the goods when you import them.

Applying for GST/HST and duties relief

To apply for relief from the payment of duties and the GST/HST under the EOPS Program, you have to submit Form K90, Duties Relief Application (PDF, 15KB), to your local CBSA office. If you hold a duties relief certificate and wish to apply for GST/HST relief, you must also apply through the CBSA office. A review of your operations will be conducted and CRA tax services will be consulted to determine whether an import certificate for GST/HST would be allowable. When both offices are in agreement, you will be given a duties relief certificate allowing GST/HST relief.

Time limits

All authorizations for relief from the payment of the GST/HST under the EOPS Program are valid for three years. Please note that the export of the imported goods being processed in Canada has to occur within four years of the date the goods were released by the CBSA.


From time to time, a verification will be conducted to ensure compliance with the terms of this program. If non-compliance is detected, you will have to pay the full amount of any duty and GST/HST on the goods incorrectly accounted for, and your participation in the Program and your import certificate number may be cancelled. You may also be subject to administrative monetary penalties.

More information

For more information on the EOPS Program or for help preparing your claim, contact your local CBSA office or visit the CRA Web site at

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