Duties Relief Regulations

9 For the purposes of paragraph 89(1)(a) of the Act, goods are considered to be in the same condition in which they were imported 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) display or demonstration, or

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

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