The new A & A experience - if you're looking for something you can't find, let us know here

Business Without Borders ®

What is the Canadian Goods Abroad Program?

When Canadian goods are exported for repair, alteration, additions or further processing, the Customs Act generally requires that they be subject to duties and taxes on the full value of the goods at the time of their return to Canada. However, the Canadian Goods Abroad program allows for the relief of duties on the “Canadian” portion of the value of the goods. Under this program, the duty is payable only on the value-added to the Canadian goods in the form of labour or additional material. Similarly, under the Value of Imported Goods (GST/HST) Regulations, the GST/HST is payable only on the value of the processing performed outside of Canada.

in Duties and Taxes

Related Articles

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.