Mail and Courier Imports (GST/HST) Regulations (SOR/91-32)

3 For the purposes of section 7 of Schedule VII to the Act, the following imported goods are prescribed goods:

• (a) excisable goods and wine;

• (b) goods that are prescribed property for the purposes of section 143.1 of the Act, if the supplier of the goods is required to register under Subdivision d of Division V of Part IX of the Act and is not so registered;

• (c) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff;

• (d) goods that are purchased from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser; and

• (e) goods that are purchased or ordered through or from a person in Canada acting for or on behalf of a person outside Canada who is selling the goods.