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Memorandum D7-4-2
Duty Drawback Program
2011-01-14
- This In Brief page has been revised to denote changes made as a result of the Government of Canada’s Paperwork Burden Reduction Initiative. The revisions are aimed at eliminating obsolete and duplicated requirements. This revision replaces Memorandum D7-4-2 dated January 31, 1996.
- In accordance with the above, the following changes were made:
- All information regarding the North American Free Trade Agreement can be found by referencing D7-4-3, NAFTA Requirements for Drawback and Duty Deferral.
- All links to forms and reference material, including the Goods Imported and Exported Refund and Drawback Regulations, are located under the heading Additional Information of this memorandum.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (118 Kb) [help with PDF files]
Last modified: 2011-01-14
Summary
This memorandum outlines and explains the procedures and conditions that must be respected when filing a claim for a drawback of duties paid.
References
| Issuing office |
Tariff Division Post-Border Programs Directorate Programs Branch |
| Headquarters file | 6500-1 |
| Legislative references | Customs Tariff, sections 113 and 114 P.C. 1995-2250, Dated December 28, 1995 Goods Imported and Exported Refund and Drawback Regulations(SOR/96-42) |
| Other references | D7-4-1, D7-4-3 |
| Superseded memoranda D | D7-4-2, January 31, 1996 |
