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Refund of Duties Regulations

Version of section 33.1 from 2006-03-22 to 2006-09-20:

 An application for a refund of duties under paragraph 31(c) must be supported by

  • (a) a copy of a commercial invoice or similar document that substantiates that the goods subject to the refund of duties

    • (i) are the goods on which the duties were paid, and

    • (ii) were, at the time they were released in accordance with the Act, goods described under section 21.1 of the Customs Tariff; and

  • (b) evidence that substantiates that the importer is authorized under the Excise Act, 2001 to import the goods.

  • SOR/2005-213, s. 5

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