Exemptions for goods shipped out of B.C.

You do not have to pay PST if you purchase goods in B.C. as long as:

• The goods are to be shipped by the seller for delivery to an address outside B.C., and
• No use is to be made of the goods by you while the goods are in B.C., except for storage of the goods with the seller

To support the exemption, the seller must keep documentation that shows they delivered the goods to a location outside B.C., such as a bill of lading, third-party delivery documents or shipping invoices.

Sellers may also use the Out-of-Province Delivery Exemption (FIN 462) (PDF, 300KB) to record the goods they delivered to a location outside B.C. The FIN 462 is an optional form that may be used in addition to the required documentation described above.

You also do not have to pay PST on goods you purchase in B.C. if you do the following:

• Declare the goods are for business use,
• Prove the goods will be shipped to a location outside B.C. by you or a third party contracted by you (e.g., a bill of lading, third-party delivery documents or shipping invoices), and
• Confirm no use is to be made of the goods while the goods are in B.C., except for shipping and storage

To claim this exemption, complete a Certificate of Exemption - Goods Shipped Out of B.C. by the Purchaser (FIN 464) (PDF, 180KB) and provide it to the seller, who must retain a copy for their records.

For more information, see Bulletin PST 309, PST and Non-Residents (PDF, 310KB).

If PST is charged on the sale, you may be eligible for a refund of PST paid. For more information, see Bulletin PST 400, Refunds (PDF, 460KB).