How much funding can be received?

Funds up to 50% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Canadian Goods Abroad program?

Canadian Goods Abroad program is funded by Canada Border Services Agency (CBSA)

What are Canadian Goods Abroad program's eligibility criterias?

Goods must be produced in Canada or be foreign goods on which Canadian duties were paid. Importer must provide documentation linking exported goods to imported goods and detail the value of processing. Importer can be different from the exporter, provided supporting documents are available.

Canadian Goods Abroad program

Last Update: June 20, 2025

Canada

Provides duty and tax relief for Canadian goods repaired abroad

Canadian Goods Abroad program at a glance

Eligible Funding

Up to 50% of project cost

Timeline

Continuous Intakes

Financing Type

Grant and Funding

Tax Credits

Eligible Industries

All industries

Grant Providers

Canada Border Services Agency (CBSA)

Status

Open

Overview of the Canadian Goods Abroad program program

The Canadian Goods Abroad Program provides eligible Canadian businesses with partial relief from duties and taxes, including GST/HST, when Canadian goods are exported for repairs, equipment additions, or other work and subsequently returned. The program offers financial assistance equal to the duty owed on the value of the processing performed abroad, supporting activities such as repairs, permanent equipment additions, and significant modifications to Canadian goods.

Financing terms and conditions

Partial exemption from duties and taxes, including GST/HST, on the Canadian value of goods reimported after repair, addition of equipment, or work carried out abroad.
Duties are only payable on the value of the treatment (value of the repair, addition, or work and associated costs), and not on the total value of the goods.
Possibility of obtaining a refund of duties paid at importation if the program was not applied at the initial entry, under certain conditions and within four years after importation.

Eligible projects & activities

Export of Canadian goods for repair, with subsequent re-importation to Canada.
Export of Canadian goods for permanent equipment additions performed abroad, followed by return to Canada.
Export of Canadian goods to undergo work or processing (such as transformation or production phases) outside Canada, then imported back into Canada.

Eligibility criteria of the Canadian Goods Abroad program program

The company must be importing goods back into Canada that were originally exported for repair, equipment additions, or work done outside Canada.
The goods must have either been produced in Canada or be foreign goods on which Canadian duties were paid.
For repairs, the goods could not have been repaired in Canada within a reasonable distance from their original location before export.
The applicant must be able to provide proof of export and detailed documentation linking the exported and re-imported goods.
For certain provisions (equipment addition or work done), prior authorization from the Canada Border Services Agency (CBSA) may be required before export.

Who is eligible?

Canadian companies exporting goods for repair, equipment additions, or work to be performed abroad
Importers of Canadian-produced goods returning to Canada after foreign processing
Foreign goods on which Canadian duties were paid and are exported from Canada for processing or repair

Eligible expenses

Value of repairs, alterations, or work performed on Canadian goods abroad.
Value of foreign equipment permanently added to Canadian goods.
Value of any goods and services provided to the processor free of charge or at a reduced cost related to processing.
Freight and associated charges to ship goods from Canada to the location outside Canada.
Insurance costs covering the goods from the date of export to the date they begin their return journey to Canada.

Eligible geographic areas

Companies located in Canada.

Eligibility criteria of the Canadian Goods Abroad program program

Ability to provide satisfactory proof that the repair work, addition of equipment, or transformation could not have been accomplished in Canada at a reasonable distance or conveniently.
Presence and accuracy of supporting documentation, including proof of export/import and detailed declarations.
Obtaining prior authorization from the Canada Border Services Agency (CBSA) for certain operations (addition of equipment, transformation/work abroad).
Clarity and completeness of submitted requests, particularly the description of goods, the value of processing, and the justification for resorting to work abroad.

How to apply to the Canadian Goods Abroad program program

Step 1: Determine Eligible Goods and Purpose
- Identify whether your goods are returning to Canada after being exported for repair, equipment addition, or work done abroad.
- Ensure you have required documentation proving export and details of processing done outside Canada.
Step 2: Obtain Prior Authorization (if required)
- If applying for relief for equipment additions or for work done, prepare an application for authorization to the Canada Border Services Agency (CBSA) at least three months before exportation.
- Include required documents such as authorization to share information, detailed description of goods and additions, contracts/work orders, and rejected bids or correspondence with Canadian companies if applicable.
- Submit the completed application to your regional CBSA office or, for multiple importations, to the Manager, Trade Incentives Unit, Trade and Anti-dumping Programs Directorate, 222 Queen St., 11th floor, Ottawa ON K1A 0L8.
Step 3: Prepare Documentation for Import
- Gather all supporting documents such as export declarations, permits, invoices, proof of export, and CBSA authorization letters if applicable.
- Complete Form B3-3, Canada Customs Coding Form, with appropriate classification numbers and special authorization codes.
- Prepare documentation to establish both the Canadian value of the goods and the value of foreign processing separately.
Step 4: Import Goods and Submit Documentation
- Present the goods and all required documentation upon their return to Canada for customs processing.
- Submit Form B3-3 with all supporting evidence as required by the CBSA for duties and tax relief assessment.
Step 5: Corrections and Refunds (if applicable)
- If duties were paid at import without claiming the CGAP provision, submit a Form B2, Canada Customs – Adjustment Request, to claim a refund of eligible duties within four years of the accounting date.
- For non-commercial imports, use Form B2G, CBSA Informal Adjustment Request.
Step 6: Extensions (if applicable)
- If you need to extend an authorization granted for more than one importation under subsections 101(1)(b) or 101(1)(c), submit an application for extension at least three months before the authorization expires.

Additional information

Authorizations for multiple importations under the program are generally valid for two years, with extensions requiring applications at least three months before expiry.
If eligible relief was not claimed at import, a refund of duties paid may be requested within four years from the date of accounting.
Importers must retain adequate documentation to support the Canadian value of goods and the value of processing for audit purposes.
An affidavit is not acceptable as proof of export; alternative documentation is required.