New Motor Vehicles Exported Drawback Regulations (SOR/82-710)

3 Subject to these Regulations, on the exportation from Canada of a new motor vehicle, the Minister shall authorize the payment of a drawback of the customs duty, sales and excise taxes paid on or in respect of

• (a) the motor vehicle, whether imported into Canada or manufactured in Canada;

• (b) imported parts and materials used in, wrought into or attached to the motor vehicle, where the motor vehicle was manufactured or produced in Canada:

• (c) imported materials, other than fuel and plant equipment, directly consumed in the manufacture or production of the motor vehicle; and

• (d) imported parts and materials, in a quantity sufficient to manufacture or produce the motor vehicle, where

  • (i) domestic parts and materials of the same class as the imported parts and materials and so similar that they could have been used interchangeably in the manufacture or production of the motor vehicle were used in, wrought into or attached to the motor vehicle, or

  • (ii) domestic materials, other than fuel and plant equipment, of the same class as the imported materials and so similar that they could have been used interchangeably in the manufacture or production of the motor vehicle were directly consumed in the manufacture or production of the motor vehicle, and

  the imported parts and materials were used in the plant that manufactured or produced the motor vehicle, during the 12 month period immediately preceding the manufacture or production of the motor vehicle.