Goods returning to Canada having been repaired outside of Canada . : Rv55-5/8-2-10-2015E-PDF

Superseded Memorandum D8-2-10, dated September 16, 2005. This memorandum has been published to clarify the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and customs duty treatment of goods returning to Canada having been repaired outside of Canada other than goods which are eligible under tariff item Nos. 9971.00.00 or 9992.00.00. Such goods returning to Canada having been repaired outside of Canada are subject to customs duties on the value of the good unless they are eligible for full or partial customs duty relief. As well, the goods may be eligible for a reduction of the GST/HST if the conditions of paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations are met. If neither of these provisions are applicable, the goods may be subject to the GST/HST on the value of the good.

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publications.gc.ca/pub?id=9.803651&sl=1

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