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Imports and Exports

Different GST/HST rules apply for businesses that import or export goods or services. Select the situation that applies to you to get more details on these rules.

Select your area of interest
Exported goods Exported services
Imported goods Imported services and intangible property
Export Distribution Centre Program (EDCP)

Drop-shipment rules
Generally, drop-shipment relieves unregistered non-resident suppliers from paying GST/HST


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Date modified:
2006-07-01 		Top of page
Top of page 		Important notices