Value of Imported Goods (GST/HST) Regulations (SOR/91-30)

13 For the purpose of subsection 215(2) of the Act, if

• (a) goods (referred to in this section as “exported goods”) have been exported for the purpose of processing them,

• (b) goods (referred to in this section as “processed goods”) are imported for the first time after that processing and are accompanied by evidence satisfactory to the Minister that they are the exported goods in their processed state or that they incorporate the exported goods,

• (c) the exported goods were not last imported in circumstances

  • (i) in which tax, calculated on a value determined under these Regulations (other than this section and sections 8 and 12), was payable,

  • (ii) in which the goods were prescribed goods under a provision of the Non-Taxable Imported Goods (GST/HST) Regulations, other than paragraphs 3(j) and (k),

  • (iii) in which a person was entitled under section 215.1 of the Act to claim a rebate in respect of the goods, or

  • (iv) if the goods were last imported before 1991, in which either

    • (A) tax under Part VI of the Act was not payable on the goods, or

    • (B) relief from the payment of, or a refund or remission of, that tax was provided,

    on the condition that the goods be exported within a certain period, and

• (d) where a supply has been made of the exported goods or the processed goods

  • (i) outside Canada,

  • (ii) to a recipient entitled under section 252 of the Act to claim a rebate in respect of the supply, or

  • (iii) in circumstances in which the supply was included in Part V of Schedule VI to the Act,

  the processed goods are not being imported for the first time after that supply was made,

the value of the processed goods shall be determined by the formula