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Enabling Statute:
Customs Act
Refund of Duties Regulations (SOR/98-48)
Disclaimer: These documents are not the official versions (
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Full Document for Printing [
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Regulation current to September 15, 2006
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Table of contents (
Details
)
REFUND OF DUTIES REGULATIONS
INTERPRETATION
PART 1: GOODS THAT HAVE SUFFERED DAMAGE, DETERIORATION OR DESTRUCTION
Application
Notice
Evidence in Support of Application
Amount of Refund
Classes of Goods in Respect of Which and Circumstances Where No Refunds Shall Be Granted
PART 2: GOODS DEFICIENT IN QUANTITY
Application
Notice
Evidence in Support of Application
Amount of Refund
Classes of Goods in Respect of Which and Circumstances Where No Refunds Shall Be Granted
Circumstances When Unpaid Refund May Be Applied to Duties That Become Due
PART 3: GOODS OF INFERIOR QUALITY
Application
Notice
Evidence in Support of Application
Amount of Refund
Classes of Goods in Respect of Which and Circumstances Where No Refund Shall be Granted
PART 4: GOODS EXPORTED FROM A NAFTA COUNTRY OR CHILE
Application
Evidence in Support of Application
Amount of Refund
PART 5: GOODS IMPORTED FROM ISRAEL OR ANOTHER CIFTA BENEFICIARY OR SHIPPED THROUGH THE UNITED STATES
Application
Evidence in Support of Application
Amount of Refund
PART 5.1: MARCHANDISES IMPORTÉES DU COSTA RICA
Application
Evidence in Support of Application
Amount of Refund
PART 6: CLERICAL, TYPOGRAPHICAL OR SIMILAR ERROR
Application
Amount of Refund
PART 7: DUTIES PAID OR OVERPAID DUE TO AN ERROR IN DETERMINATION
Application
Amount of Refund
PART 8: GOODS SOLD OR OTHERWISE DISPOSED OF OR USED, BEFORE ANY OTHER USE IS MADE OF THE GOODS IN CANADA
Application
Evidence in Support of Application
Amount of Refund
PART 9: DUTIES OVERPAID OR PAID IN ERROR FOR OTHER REASONS
Application
Evidence in Support of Application
Amount of Refund
PART 9.1: APPLICATION OF REFUND OF DUTIES UNDER SECTION 74 OF THE ACT TO PAYMENT OF AMOUNTS OWING
PART 10: GOODS THAT ARE DEFECTIVE, ARE OF INFERIOR QUALITY OR ARE NOT THE GOODS ORDERED AND THAT HAVE BEEN DISPOSED OF OR EXPORTED
Application
Notice
Evidence in Support of Application
Amount of Refund
PART 11: REDUCTION OF AMOUNT OF REFUND
PART 12: REFUNDS NOT TO BE GRANTED
REPEAL
COMING INTO FORCE
Important Notices