Goods Imported and Exported Refund and Drawback Regulations

12 For the purposes of paragraph 89(1)(a) of the Act, imported goods will be considered to be in the same condition after they

• (a) undergo any of the processes referred to in subparagraph (6)(b) of Article 2.5 of the Canada–United States–Mexico Agreement, if those processes do not materially alter the characteristics of the goods;

• (b) are used for

  • (i) the development or production, other than as plant equipment, of goods to be exported, or

  • (ii) display or demonstration; or

• (c) in the case of reusable containers, are used in the international transportation of goods.