Exported Motor Vehicles Drawback Regulations (SOR/96-34)

3 (1) Subject to subsection (2), these Regulations apply in respect of the grant, under subsection 113(1) of the Act, of a drawback of the duties paid in respect of

• (a) an imported motor vehicle that is subsequently exported;

• (b) imported goods used in the processing in Canada of a motor vehicle that is subsequently exported;

• (c) imported goods, other than goods described in the schedule, directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported;

• (d) imported goods, where the same quantity of domestic or imported goods of the same class is used in the processing in Canada of a motor vehicle that is subsequently exported; or

• (e) imported goods, other than goods described in the schedule, where the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported.

(2) The drawback referred to in subsection (1) shall be granted only where the motor vehicle is sold to a purchaser in Canada before it is exported and it is, at the time of the sale, new.