Refund of Duties Regulations (SOR/98-48)

Regulations are current to 2013-05-20 and last amended on 2006-09-21. Previous Versions

33.1 An application for a refund of duties paid in error for the reason described in 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;
  • SOR/2006-222, s. 5.
Previous Version

Amount of Refund

34. In the case of a refund of duties overpaid or paid in error for the reason described in paragraph 31(a), the amount of the refund shall be an amount equal to the duties overpaid or paid.

  • SOR/2006-222, s. 6.
Previous Version

35. In the case of a refund of duties paid in error for the reason described in paragraph 31(b) or (c), the amount of the refund of duties shall be an amount equal to the duties paid.

  • SOR/2005-213, s. 6;
  • SOR/2006-222, s. 6.
Previous Version

PART 9.1

APPLICATION OF REFUND OF DUTIES UNDER SECTION 74 OF THE ACT TO PAYMENT OF AMOUNTS OWING

  • 35.1 (1) CSA importers are prescribed as a class for the purposes of subsection 74(8) of the Act.

  • (2) The application of an amount of a refund of duties under subsection 74(8) of the Act is subject to the condition that the refund has been granted by the Minister under subsection 74(1) or (6) of the Act.

  • SOR/2005-386, s. 2.

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

36. This Part applies to the granting of a refund under subsection 76(1) of the Act of duties paid on goods that are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered and that have, subsequent to their importation, been disposed of in a manner acceptable to the Minister at no expense to Her Majesty in right of Canada or exported.

Notice

37. 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.

Evidence in Support of Application

38. An application for a refund of duties must be supported by

  • (a) a written statement by the exporter, vendor or manufacturer of the goods confirming that the goods are defective, are of a quality inferior to that in respect of which duties were paid or are not the goods ordered and identifying the nature of the defect or inferior quality or the goods that were actually ordered, as the case may be;

  • (b) a copy of any document relating to a refund or credit given by the vendor of the goods to the importer or owner, showing the amount of any refund of the purchase price or of any credit given in respect of the goods;

  • (c) in the case of goods of inferior quality or that are not the goods ordered, a copy of the invoice, purchase order, contract or other document that shows the goods that were actually ordered; and

  • (d) a copy of the prescribed form verifying the exportation or disposal of the goods.

  • SOR/2006-222, s. 7(F).
Previous Version