Canadian Manufactured Goods Exported Drawback Regulations (SOR/78-373)

3 Subject to these Regulations, the Minister shall authorize the payment to the exporter, manufacturer or producer of goods as exported of a drawback of the customs duty, sales and excise taxes paid on or in respect of

• (a) imported parts and materials used in, wrought into or attached to goods manufactured or produced in Canada and exported therefrom;

• (b) imported materials, other than fuel or plant equipment, directly consumed in the manufacture or production of goods exported; and

• (c) imported parts and materials in a quantity sufficient to manufacture or produce the goods exported, where those imported parts and materials were used in the plant manufacturing or producing the goods exported during the twelve month period immediately preceding the manufacture or production of such goods and

  • (i) domestic parts and materials of the same class as those imported and that are so similar that they could be used interchangeably in the manufacture or production of goods are used in, wrought into or attached to, the goods exported, or

  • (ii) domestic materials, other than fuel or plant equipment, of the same class as those imported and that are so similar that they could be used interchangeably in the manufacture or production of goods are directly consumed in the manufacture or production of the goods exported.