Exporters of Processing Services Program

Canada Border Services Agency, Government of Canada

Does your Canadian manufacturing service company assemble or process imported goods, with the sole purpose of exporting them later? If so, you might be able to import certain goods without paying GST or HST.

To qualify, you must:

  • Be registered for the GST or HST
  • Not own the imported or processed goods
  • Not be closely related to the supplier outside of Canada for whom you are processing the goods

Apply in writing to your local Canada Revenue Agency tax services office. If you are allowed to participate in the program, you will get a letter of authorization. Bring this letter to your local Canada Border Services Agency office to obtain a certificate number for use on your import documentation.

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