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The Exporters of Processing Services Program enables qualified companies to import goods belonging to non-residents without paying the Goods and Services Tax/Harmonized Sales Tax (GST/HST), provided that these goods are imported for processing, distribution or storage, and are subsequently exported. This program may be relevant to you if:

  • You are registered for GST/HST purposes
  • You are able to post financial security if required
  • You never transfer possession of the goods to another Canadian business (except for storage, transportation)
  • Goods are owned by non-resident(s) who is not closely related[1] to you
  • The goods are never consumed or used in Canada and
  • The goods will be exported within four years of accounting for them.
in Duties and Taxes

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