Customs Tariff

Marginal note:Repayment of relief

• 95 (1) If relief is granted under section 89 or 92 in respect of goods that are subsequently exported to the United States or Mexico,

  • (a) the person who exported the goods shall, within 60 days after exporting the goods, report the exportation in the prescribed manner to an officer at a customs office and pay the portion of the duties relieved under that section that are customs duties; and

  • (b) subject to subsections (4) to (6), notwithstanding any other provision of this Part, the person who exported the goods and any other person who was granted the relief are, from the time of exporting the goods, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the portion of the duties relieved under that section that are customs duties.

• Marginal note:Debt to Her Majesty

  (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.

• (3) [Repealed, 2020, c. 1, s. 198]

• Marginal note:Reduction of amount repayable

  (4) The amount of the customs duties levied under subsection (1) shall be reduced in accordance with subsection (5) if, within 60 days after the goods are exported, evidence satisfactory to the Minister of Public Safety and Emergency Preparedness is submitted to that Minister that customs duties in respect of the exportation of the goods have been paid to the government of the United States or of Mexico.

• Marginal note:Amount of reduction

  (5) Subject to subsection (4), the amount of customs duties levied under subsection (1) shall be reduced by the amount of customs duties paid to the government of the United States or of Mexico or, if that amount is equal to or greater than the amount of the customs duties levied, the amount levied shall be reduced to zero.

• Marginal note:Exceptions

  (6) Subsection (1) and sections 96 to 98 do not apply in respect of

  • (a) imported goods that originate in the United States or Mexico that are

    • (i) subsequently exported to the United States or Mexico,

    • (ii) used as materials in the production of goods that are subsequently exported to the United States or Mexico, or

    • (iii) substituted by identical or similar goods used as materials in the production of other goods that are subsequently exported to the United States or Mexico;

  • (b) imported orange or grapefruit concentrates used in the manufacture or production of orange or grapefruit products of heading No. 20.09 that are exported to the United States;

  • (c) imported goods used as materials to make apparel that is exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country, or imported goods substituted by identical or similar goods used as materials to make such apparel;

  • (d) imported goods used as materials in the production of, or for which identical or similar goods are substituted and used as materials in the production of, quilted cotton piece goods and quilted man-made piece goods provided for under subheading 5811.00 and furniture moving pads provided for under subheading 6307.90, that are exported to the United States and subject to the Most-Favoured-Nation Tariff in accordance with the laws of that country;

  • (e) imported goods that are subsequently exported in the condition in which they were imported;

  • (f) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been

    • (i) placed in a duty free shop for exportation,

    • (ii) designated as ships’ stores by regulations made under paragraph 99(g),

    • (iii) supplied for use on board a conveyance of a class prescribed by regulations made under paragraph 99(g), or

    • (iv) used or destined for use, in such other manner as may be prescribed, solely and exclusively in conjunction with a project undertaken jointly by the Government of Canada and the government of the United States or of Mexico, or with a project in Canada undertaken by the government of the United States or of Mexico and destined to become the property of the government of the United States or of Mexico; and

  • (g) such other imported goods or any imported goods used as materials, or any class of such goods, as may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the government of the United States or of Mexico relating to the application of this subsection.

• Marginal note:Definitions of identical or similar goods and used

  (7) In this section, identical or similar goods and used have the same meanings as in paragraph 7 of Article 2.5 of the Canada–United States–Mexico Agreement.

• Marginal note:Definition of materials

  (8) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients.