Grant changed: contact or portal details
Changed: contact or portal details.
See more
We detected changes to contact or portal details.
Open
Canadian Goods Abroad program
Customs relief for modified goods returning
Source change captured
- Funding available
- Varies by project
- Deadline
- Open continuously
- Location
- Canada
Overview
Memorandum D8-2-11 explains how commercial importers may obtain customs relief for Canadian goods returning after modification or work outside Canada. It also clarifies GST/HST treatment, customs duties, and the specific documentation needed for importation of these goods.
At a glance
Funding available
Varies by project
- Access new markets
Eligible candidates
- Location
- Canada
- Eligible Industries
- All industries
- Annual revenue
- All revenue ranges
- Organisation size
- All organization sizes
- Audience
- Canadians
- Legal structures
- For-profit business
Start applying for this program
Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.
Availability timeline
2026
Periods: 1
Latest changes
Official source: cbsa-asfc.gc.ca
October 10, 2026
Eligibility
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
Activities funded
- Goods returning to Canada after being modified or worked on outside Canada.
How to apply
- 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.
Documents Needed
- 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
Selection criteria
- 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.
Processing and Agreement
- 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.
Additional information
- 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.
Contacts
Official sources
Frequently Asked Questions about the Canadian Goods Abroad program Program
What is the Canadian Goods Abroad program?
Memorandum D8-2-11 explains how commercial importers may obtain customs relief for Canadian goods returning after modification or work outside Canada. It also clarifies GST/HST treatment, customs duties, and the specific documentation needed for importation of these goods.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Canadian Goods Abroad program program?
To be eligible for the Canadian Goods Abroad program program, you must:
The goods must be Canadian goods returning to Canada after being modified or worked on outside Canada.
Who can I contact for more information about the Canadian Goods Abroad program?
You can contact Canada Border Services Agency (CBSA) or by phone at 1-800-461-9999.
Where is the Canadian Goods Abroad program available?
The Canadian Goods Abroad program program is available across Canada.
Is the Canadian Goods Abroad program a grant, loan, or tax credit?
Canadian Goods Abroad program is a Other Support
Who are the financial supporters of the Canadian Goods Abroad program?
Canadian Goods Abroad program is funded by Canada Border Services Agency (CBSA)