Refund of Duties Regulations

23.1 This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on imported goods in respect of which no claim for preferential tariff treatment under CCRFTA, CEFTA, CPFTA or CCOFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act, and that were imported from, as the case may be,

• (a) Costa Rica, on or after November 1, 2002;

• (b) an EFTA state, on or after July 1, 2009;

• (c) Peru, on or after August 1, 2009; or

• (d) Colombia, on or after August 15, 2011.