Goods Imported and Exported Drawback Regulations

The Goods Imported and Exported Drawback Regulations outline the procedures for claiming a drawback on goods imported into Canada and exported. The regulations specify that an exporter or importer is entitled to a 99% drawback on customs duty and excise taxes paid on goods that meet certain conditions, including being used exclusively in the development or production of goods for export, not being used as plant equipment, and not being damaged prior to export.

To claim a drawback, an applicant must submit a claim in the prescribed form, accompanied by waivers from any persons entitled to claim a drawback and satisfactory evidence of entitlement. The claim must be filed at a customs office within two years of the date of exportation shown on each export entry referred to in the claim.

The regulations also specify that no payment can be made for a claim for drawback unless the customs duty and excise taxes on the goods have been paid within the three-year period immediately preceding the date of exportation and have not been refunded. The Minister, as defined in the regulations, is responsible for authorizing the payment of the drawback, subject to these regulations.