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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.
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Select your area of interest
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| 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 |
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