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

Regulations are current to 2024-06-19

Mail and Courier Imports (GST/HST) Regulations



Registration 1990-12-18

Regulations Prescribing Taxable Goods Imported by Mail or Courier

P.C. 1990-2741  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable goods imported by mail or courier.

Short Title

 These Regulations may be cited as the Mail and Courier Imports (GST/HST) Regulations.

  • SOR/2001-63, s. 1


 In these Regulations, Act means the Excise Tax Act. (Loi)

Prescribed Goods

 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.

  • SOR/2001-63, s. 2


  • — SOR/2001-63, s. 3(2)

      • 3. (2) Subsection 2(1) applies to goods imported after November 26, 1997.

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