Canadian Goods Abroad Program .: Rv55-5/8-2-1-2015E-PDF

Superseded Memorandum D8-2-1, dated August 22, 2009. 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 Program (CGAP) 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.

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Border Services Agency.
Title Canadian Goods Abroad Program .
Series title Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-1, June 25, 2015
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Programme des marchandises canadiennes à l’étranger.
“Ottawa, June 25, 2015.”
Includes references.
Publishing information Ottawa : Canada Border Services Agency, 2015.
Description 8 p.
Catalogue number
  • Rv55-5/8-2-1-2015E-PDF
Subject terms Exports
Excise taxes
Customs and excise
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