Customs Tariff

Marginal note:Refund or drawback

• 113 (1) Subject to subsection (2), sections 96, 98.1 and 98.2 and any regulations made under subsection (4), a refund or drawback shall be granted of all or a portion of duties if

  • (a) relief or a refund of all or a portion of the duties could have been, but was not, granted under section 89 or 101;

  • (b) all or a portion of the duties was paid; and

  • (c) an application is made in accordance with subsection (3) and section 119.

• Marginal note:No refund

  (2) No refund or drawback of the duties imposed on tobacco products or vaping products under the Excise Act, 2001 shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3.

• Marginal note:Application

  (3) For the purposes of subsection (1), an application must

  • (a) be supported by such evidence as the Minister of Public Safety and Emergency Preparedness may require;

  • (b) be made by a prescribed person or by a person belonging to a prescribed class of persons;

  • (c) be made in the prescribed form and manner, with the prescribed information, within four years, or within such other time as may be prescribed, after the goods in respect of which it is made are released; and

  • (d) if the goods have not been exported or deemed exported for the purposes of relief under section 89, disclose the number of the certificate issued under section 90.

• Marginal note:Regulations

  (4) For the purposes of this section, the Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing

  • (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

  • (b) the portion of duties paid that may be granted as a refund or drawback under subsection (1);

  • (c) the persons or classes of persons who may make an application for a refund or drawback under subsection (1);

  • (d) the uses to which goods may be put or operations that goods may undergo after which the goods will be considered to be in the same condition;

  • (e) goods that are considered to be of the same class;

  • (f) the time within which an application for a refund or drawback must be made;

  • (g) the circumstances in which an application for a refund or drawback may be made;

  • (h) restrictions as to the classes of goods for which a refund or drawback may be granted; and

  • (i) the circumstances in which a refund or drawback may not be granted.

• Marginal note:Designated goods

  (5) Despite the exception in subsection 89(2), a refund or drawback of duties or taxes levied or imposed under sections 21.1 to 21.3, the Excise Act, 2001 or the Excise Tax Act shall be granted under paragraph (1)(a) on designated goods.