D8-2-4, Canadian Goods Abroad Program – Emergency Repairs

The conditions for obtaining full relief of duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax, under the Canadian Goods Abroad provisions in subsection 101(2) of the Customs Tariff, are explained in this Memorandum. Relief under subsection 101(2) is for emergency repairs to aircraft, vehicles or vessels that are returned to Canada if it was necessary to repair the conveyance outside Canada to ensure its safe return, and the repair was as a result of an unforeseen contingency that occurred outside Canada.

This document contains editing revisions that do not affect or change existing policies or procedures, and includes changes to the Canada Border Services Agency organizational structure.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-4-eng.html