17. No refund of duties shall be granted in respect of

• (a) goods for which there is a manufacturer's or producer's recommended shelf-life period or allowable storage-before-use period if the goods have suffered damage or deterioration by reason of the expiration of that period; or

• (b) iron or steel or any product manufactured from iron or steel that has suffered damage or deterioration by reason of rust.

18. This Part applies to the granting of a refund under paragraph 74(1)(c.1) of the Act of duties paid on goods

• (a) that were exported from a NAFTA country or Chile and imported into Canada

  • (i) on or after January 1, 1994, in the case of goods exported from a NAFTA country, and

  • (ii) on or after July 5, 1997, in the case of goods exported from Chile; and

• (b) where no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5) of the Act.

19. An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made.

20. 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 NAFTA or preferential tariff treatment under CCFTA, as the case may be.

21. This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on the following goods in respect of which no claim for preferential tariff treatment under CIFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act:

• (a) goods that were imported on or after January 1, 1997, from Israel or another CIFTA beneficiary; and

• (b) goods, except for goods listed in any of Chapters 50 through 63 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, that were shipped to Canada from Israel or another CIFTA beneficiary through the United States on or after July 15, 2002, if

  • (i) the goods did not undergo further production in the territory of the United States other than minor processing, or

  • (ii) any processing that occurred in the territory of the United States with respect to the goods did not increase the transaction value of the goods by greater than 10 per cent.

22. An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made and, if applicable, a copy of the written and signed Declaration of Minor Processing required by subsection 10(1.1) of the Proof of Origin of Imported Goods Regulations.