Canadian Manufactured Goods Exported Drawback Regulations (SOR/78-373)

6 (1) A claim for drawback shall

• (a) be made in such form as the Minister may prescribe;

• (b) be accompanied by waivers from any other person who, pursuant to these Regulations, would be entitled to claim a drawback;

• (c) subject to subsection (2), be accompanied by

  • (i) [Revoked, SOR/85-299, s. 1]

  • (ii) a copy of any bill of lading,

  • (iii) a copy of any sales invoice,

  • (iv) any Certificate of Importation, Sale or Transfer,

  • (v) any Certificate of Sale for Exportation, and

  • (vi) a list of import entries,

  relating to the claim; and

• (d) be filed at a customs office subsequent to the exportation of the goods referred to in the claim.

(2) A claim for drawback need not be accompanied by a document required by paragraph (1)(c) if the document is not available and information equivalent to the information that would be shown on the document is included with the claim.