Canadian Goods Abroad program

• Proof of export
• Invoice or supporting documents showing processing costs
• Authorization to share information with other government departments
• Completed questionnaire for paragraph 101(1)(c) applications
• Work order or contract with the foreign processor, where applicable

Who is eligible?

• Commercial importers

Ineligible Costs and Activities

• Plant equipment and fuel are not eligible for drawback.
• Replacement goods are not covered as repairs.
• Affidavits are not accepted as proof of export.
• Goods sold or leased abroad without GST/HST paid may lose eligibility for relief.

Eligible geographic areas

• Canada

• The goods must be eligible under the applicable Customs Tariff provision.
• The processing must have been done outside Canada.
• The goods must meet the program’s proof and timing requirements.
• For some cases, CBSA assesses whether the work could practicably have been done in Canada.

• Step 1: Confirm the applicable CGAP provision
  • Identify whether the case involves repair, additions, or work done outside Canada.
  • Check whether CBSA authorization is required before export.
• Step 2: Prepare the application
  • Gather the required supporting documents and completed forms.
  • Include proof of export and information showing the processing done abroad.
• Step 3: Submit to CBSA
  • Send one-time importation applications to the CBSA office in the region where the importation will be accounted for.
  • Send multiple-importation applications in writing to CBSA Headquarters in Ottawa.
• Step 4: Account for the goods on importation
  • Use the required customs form and special authorization code where applicable.
  • Provide supporting documents if requested by CBSA.
• Step 5: Request a refund if needed
  • File a B2 or B2G adjustment request if eligible relief was not claimed at importation.

• CBSA reviews the application before deciding.
• For some cases, approval is required before export.
• Applications may be sent to the nearest CBSA office or to CBSA Headquarters, depending on the case.
• If relief was not claimed at import, a refund request may be filed later.

• The CBSA may consult other federal departments on certain applications.
• Authorizations for multiple importations are generally valid for two years.
• Extensions must be requested at least three months before expiry.
• Corrections may be made within four years of accounting in eligible cases.