Goods subsequently exported

A GST/HST registrant does not charge GST/HST on the sale of goods and the supply of commercial services to an unregistered non-resident, if the registrant does the following:

• transfers physical possession of the goods at a place in Canada to a person who will export the goods within a reasonable amount of time and the conditions for zero-rated exports are met.
• transfers physical possession of the goods to a carrier for export and delivery to a person outside Canada; or
• transfers physical possession of the goods to a person at a place outside Canada.

For more information on exportation, see Exported goods.

Forms and publications

• Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents
• GST/HST Memoranda Series Chapter 3-3-1, Drop-shipments