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

5 (1) A claim for a drawback pursuant to these Regulations shall be made in duplicate, in such form as the Minister may prescribe, by

• (a) in the case of an imported motor vehicle, the importer or the vendor thereof; and

• (b) in the case of a motor vehicle manufacture in Canada, the manufacturer of the vehicle as exported.

(2) A claim for drawback under section 3 shall be filed at a customs office subsequent to the exportation of the motor vehicle in respect of which the drawback is claimed and shall be accompanied by

• (a) a waiver of rights in respect of any duties and taxes from any person who, pursuant to these Regulations or under or pursuant to the Customs Act, the Excise Tax Act or the Financial Administration Act, would be entitled to claim a drawback, refund or remission in respect of those duties and taxes; and

• (b) subject to subsection (3), the following documentary evidence in respect of the claim:

  • (i) a copy of the offer to purchase the motor vehicle in respect of which the drawback is claimed,

  • (ii) copies of any invoices covering the sale or transfer of the motor vehicle in respect of which the drawback is claimed,

  • (iii) any certificate of importation, sale or transfer, in duplicate,

  • (iv) any certificate of sale for exportation, in duplicate,

  • (v) a customs certified copy of the Identification of Goods Exported or Destroyed form covering exportation of the motor vehicle,

  • (vi) in the case of a motor vehicle exported to a country on the North American continent, a copy of the foreign consumption entry and a copy of the foreign vehicle registration obtained in the country to which the motor vehicle was exported, and

  • (vii) in the case of a motor vehicle that was used in Canada in accordance with paragraph 4(1)(b), a copy of a permit issued by the Department of Employment and Immigration establishing the non-resident status of the purchaser.

(3) Where any document referred to in paragraph (2)(b) is not available, a claim for drawback pursuant to these Regulations may be accompanied by information equivalent to the information that would have been shown on the document if it were available.