Government of Canada / Gouvernement du Canada
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Refund of Duties Regulations

Version of section 23.3 from 2016-06-14 to 2023-06-22:

 The amount of a refund of duties shall be an amount equal to the difference between

  • (a) the duties paid, and

  • (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CCRFTA, CEFTA, CPFTA, CCOFTA, CJFTA or CPAFTA, as the case may be.

  • SOR/2004-126, s. 1
  • SOR/2013-213, ss. 9, 18, 27
  • SOR/2014-282, s. 9
  • SOR/2016-145, s. 9

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