Exemption for goods shipped out of B.C.

Last updated on April 1, 2025

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

  • 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., other than storage of the goods with the seller

We consider the goods to be shipped by the seller if:

  • The seller delivers the goods out of B.C. themselves (e.g. in their own vehicle), or
  • The seller contracts with a third party  (e.g. a courier) to have the goods shipped to a location outside B.C. The third party must be hired by the seller and cannot be a relative, friend, employee or other person sent or contracted by the purchaser to pick up or deliver the goods to a location outside B.C.

Note: if you later bring or send the goods into B.C., or receive delivery of the goods in B.C., you must self-assess PST on the value of the goods unless a specific exemption applies.

To support the exemption, the seller must keep documentation that shows they delivered the goods outside of 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.

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