The Outward Processing Remission Order (Textiles and Apparel) Program

• Form B13A, Déclaration d'exportation
• Form B3-3, Douanes Canada - Formule de codage

Who is eligible?

• Importers of qualifying clothing imported into Canada.

Eligible expenses

• Customs duties paid or payable on qualifying imported clothing.

Ineligible Costs and Activities

• Surtaxes or provisional duties under the Tarif des douanes.
• Duties under the Loi sur les mesures spéciales d'importation (LMSI).
• TPS/TVH under the Loi sur la taxe d'accise.

• Complete and present form B13A, Déclaration d'exportation, to the Canada Border Services Agency when the textile is exported.
• Declare the importation of the clothing in detail on form B3-3, Douanes Canada - Formule de codage.
• If the garments are fully taxable for TPS/TVH, complete one classification line on form B3-3 and enter special authorization code 08-0815A0000.
• If article 13 of the Value of Imported Goods (GST/HST) Regulations applies, complete two lines on form B3-3 and enter special authorization codes 08-0815A0000 and 08-0815B0000.
• If the remission is not claimed at declaration, request the refund on form B2, Douane Canada – Demande de rajustement.

• If remission is not claimed at declaration and all customs duties are paid, the benefit may be recovered through form B2, Douane Canada – Demande de rajustement.
• In case of audit, the applicant must demonstrate that the textiles meet the decree conditions, were exported directly from Canada, and were used to make the imported clothing.
• The applicant must also demonstrate direct shipment of the garments to Canada and their customs value.
• For TPS/TVH cases under article 13 of the Value of Imported Goods (GST/HST) Regulations, the importer must present acceptable proof of export and an invoice describing the foreign processing and its costs.