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Outward Processing Remission Order (Textiles and Apparel)

Version of section 3 from 2008-05-01 to 2014-12-31:

  •  (1) Subject to section 4, remission is granted of the customs duties paid or payable on the importation of apparel produced in a country or territory that is a beneficiary of the General Preferential Tariff in the List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff in whole or in part from textiles produced in Canada and shipped directly to that country or territory from Canada, without undergoing further processing outside that country or territory, and then shipped directly to Canada from that country or territory.

  • (2) For the purposes of subsection (1), if the textiles produced in Canada contain imported materials, remission shall be granted if

    • (a) the imported materials are sufficiently transformed to undergo a change in tariff classification or to be considered bleached for the purpose of tariff classification; and

    • (b) the value for duty of the imported materials, determined in accordance with sections 48 to 53 of the Customs Act, is less than 50% of the value of the textiles produced in Canada.

  • (3) Remission is granted in an amount equal to the lesser of

    • (a) the value of the textiles produced in Canada and incorporated in the imported apparel, and

    • (b) the customs duties paid or payable on the imported apparel.

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