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What is EOPS?

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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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.