11. No refund of duties shall be granted in respect of goods that were lost or stolen after they were reported to an officer under section 12 of the Act in circumstances where the carrier of the goods is liable under section 20 of the Act to pay the duties on the goods or an operator of a sufferance warehouse, bonded warehouse or duty free shop is liable under section 28 of the Act to pay the duties on the goods.

12. In accordance with subsection 75(2) of the Act, if the quantity of imported goods released is less than the quantity in respect of which duties were paid and no refund of duties has been granted in respect of the deficient quantity and where the goods were deficient in quantity before their arrival in Canada, an officer may, at the request of the person by whom the duties were paid, apply any duties paid in respect of the deficient quantity of the goods to any duties that become due on the deficient quantity if any portion of those goods is subsequently imported by the same importer or owner, on condition that the person submits to the officer a copy of any document providing evidence of the actual quantity of the goods shipped to Canada or, if the circumstances in paragraph 9(b) apply, a written statement described in that paragraph.

13. This Part applies to the granting of a refund under paragraph 74(1)(c) of the Act of duties paid on goods that are of a quality inferior to the quality of the goods in respect of which the duties were paid.

14. Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within

• (a) three days after the release of perishable goods; and

• (b) four years after the release of non-perishable goods.

• 15. (1) Subject to subsection (2), an application for a refund of duties must be supported by a copy of any document, including a credit note from the vendor, indicating the amount granted to compensate for the difference between the value of the goods in respect of which duties were paid and the value of the goods of inferior quality.

• (2) If a person who paid duties is unable to provide the document referred to in subsection (1) because of circumstances beyond their control and the person provides evidence of those circumstances, the application for a refund of duties must be supported by

  • (a) a written statement of the importer indicating that the goods are of a quality inferior to the quality of the goods in respect of which duties were paid and identifying the respect in which the quality is inferior; and

  • (b) an appraisal by a qualified appraiser showing the difference between the value of the goods in respect of which duties were paid and the value of the goods of inferior quality.

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

• (a) the duties paid, and

• (b) the duties payable on the value of the goods of inferior quality.