Outward Processing Remission Order (Textiles and Apparel) (SOR/2008-138)
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Regulations are current to 2026-05-26 and last amended on 2015-01-01. Previous Versions
4 Remission is granted under section 3 on the following conditions:
(a) that no other claim for relief, refund or drawback under the Customs Tariff has been, or may be, granted in respect of any customs duties paid or payable with respect to the goods on which the remission is claimed;
(b) that the textiles produced in Canada are exported on or after the day on which this Order comes into force;
(c) that the apparel is imported within two years after the day on which the textiles produced in Canada, which were incorporated in the apparel, are exported;
(d) that a claim for remission is made by the importer to the Minister of Public Safety and Emergency Preparedness within two years after the day on which the apparel is imported into Canada; and
(e) that the importer provides the Canada Border Services Agency with any evidence or information that demonstrates that the importer is entitled to the remission.
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