GST/HST rebate – Goods imported at a place in a non‑participating province, or imported at a place in a participating province with a lower HST rate

 Form GST189 – Reason code 12

Reason code 12 provides a rebate of the GST/HST paid on goods imported at a place in a non-participating province or at a place in a participating province with a lower HST rate (section 261.2 of the Excise Tax Act).