Memorandum D8-2-1

Canadian Goods Abroad Program

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Last modified: 2009-06-22

Summary

This memorandum explains the conditions for obtaining partial relief of the duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax (GST/HST), under the Canadian Goods Abroad provisions contained in sections 101 to 105 of the Customs Tariff. These provisions apply to Canadian goods returned to Canada after being exported for repairs, equipment additions, or work done outside Canada and are commonly referred to as the “Canadian Goods Abroad Program” (Program).

This Program is one of many legislative provisions that enable goods to return to Canada with full or partial relief of the duties and taxes, including the GST/HST, after they have been repaired, altered, or worked on outside Canada. For additional information on other provisions consult memoranda D8-2-10 Goods Returning to Canada Having Been Repaired Outside of Canada and D8‑2-11 Goods Returning to Canada After Being Altered or Worked on Outside Canada.

For information on the duty and tax treatment of goods that are returning to Canada in exactly the same condition as exported please refer to memorandum D10‑14‑11 Canadian Goods and Goods Once Accounted for, Exported and Returned.

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