This memorandum addresses various concerns that have been raised relating to the term “alteration” as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of the Customs Tariff and the term “work” as it appears in the Canadian Goods Abroad provisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum clarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of goods returning to Canada after being altered or worked on abroad and the documentation of these goods.

1. This document has been updated to provide links to the current text of tariff item Nos. 9971.00.00 and 9992.00.00.

2. This document contains editing revisions that do not affect or change existing policies or procedures.

This memo is available on the CBSA website at http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html.