Duty Deferral Program - Duty Drawback -- Exported Motor Vehicles

Eligibility Criteria

• the importer of the motor vehicle or the person who sold the motor vehicle to the purchaser, in the case of an imported motor vehicle; or
• the manufacturer or producer of the motor vehicle, in the case of a motor vehicle manufactured or produced in Canada.

Canadian residents -- must export the vehicle within 30 days after purchasing it.
Non-residents -- have 12 months to export the vehicle.

Summary

Imported vehicles

The purchaser can arrange with the importer or dealer to file a drawback claim and either reimburse him, or reduce the purchase price by the drawback amount.

Canadian-manufactured vehicles

The purchaser can arrange with the manufacturer to file a drawback claim and either reimburse him, or reduce the purchase price by the drawback amount.

A drawback can only be claimed after the vehicle has been exported.

Filing a drawback claim

If the dealer, importer, or manufacturer sells a vehicle for export, they have to complete form K32 or K32-1, Drawback Claim and return it to the nearest CBSA Customs Client Services office. The applicant has to support his claim with information from the purchaser confirming that the vehicle has in fact been exported.

Time limit

Claims must be filed within four years from the date the vehicle was imported.

If you require personal assistance contact the CBSA office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

Manitoba Contact(s):
See National Contact.