Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31)

• 5 (1) An importer of goods prescribed by paragraph 3(j) shall, at the time of accounting for the goods under section 32 of the Customs Act, attach to the accounting document

  • (a) except where subsection (2) applies, a copy of the export report in respect of the goods; and

  • (b) an invoice or written statement from the supplier of the goods showing that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair to the goods was borne by the supplier under the terms of a warranty.

• (2) Where the export report referred to in paragraph (1)(a) is unavailable due to circumstances beyond the control of the importer, the importer shall provide

  • (a) a Canada customs document proving the exportation of the goods in accordance with the Customs Act;

  • (b) a transportation company document respecting the exportation of the goods;

  • (c) a customs accounting document respecting the importation of the goods into the country where the warranty repair work was performed;

  • (d) a declaration made by the foreign exporter that the goods exported to Canada are the goods that were exported from Canada for warranty repair; or

  • (e) other evidence satisfactory to the Minister showing that the goods had been exported from Canada.

Notification

6 Where an importer imports works of art prescribed by paragraph 3(g), and less than 75%, in value, of the shipment is exported within one year after the importation, the importer shall notify in writing an officer at a customs office indicating the percentage, in value, of the works of art in the shipment that was exported.