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Table of Contents

Goods Imported and Exported Refund and Drawback Regulations (SOR/96-42)

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Regulations are current to 2012-05-14

Enabling Act: CUSTOMS TARIFF
Notes :
  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help
  • Goods Imported and Exported Refund and Drawback Regulations
    • 1 - SHORT TITLE
    • 2 - INTERPRETATION
    • 3 - PART I DRAWBACK
      • 3 - Application
      • 4 - Circumstances in Which an Application for Drawback May Be Made
      • 6 - Prescribed Classes of Goods and Use
      • 9 - Persons Who May Claim a Drawback
      • 10 - Time Limits for Applying for Drawback
      • 11 - Goods of the Same Class
      • 12 - Same Condition Uses and Operations
      • 13 - Portion of Duties that May Be Granted as a Drawback
      • 14 - No Drawback to Be Granted
    • 15 - PART II REFUND
      • 15 - Application
      • 16 - Circumstances in Which an Application for a Refund May Be Made
      • 17 - Persons Who May Claim a Refund
      • 18 - No Refund to Be Granted
    • SCHEDULE I - CLASSES OF FIBRES
    • SCHEDULE II - CLASSES OF SHIPS AND AIRCRAFT
    • SCHEDULE III - GOODS NOT SUBJECT TO DRAWBACK

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Date Modified:
2012-05-25
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