CUSTOMS ACTEXCISE TAX ACTGoods Imported and Exported Drawback RegulationsRegulations Respecting the Payment of Drawback on Goods Imported into Canada and ExportedShort TitleThese Regulations may be cited as the Goods Imported and Exported Drawback Regulations.InterpretationIn these Regulations, Minister means the Minister of National Revenue.GeneralSubject to these Regulations, the Minister shall authorize the payment to an exporter or importer of goods of a drawback of 99 per cent of the customs duty and excise taxes paid on imported goods that are exported and that have notbeen used in Canada for any purpose other than exclusively in the development or production of goods that are to be exported;been used as plant equipment; andbeen damaged prior to such export.A claim for drawback shallbe made in such form as the Minister may prescribe;be accompanied bywaivers from any persons, other than the claimant, who, pursuant to these Regulations, could be entitled to claim a drawback, andsuch other evidence of entitlement to the drawback as is satisfactory to the Minister; andbe filed at a customs office within two years of the date of exportation shown on each export entry referred to in the claim.No payment shall be made in respect of any claim for drawback unless the customs duty and excise taxes on the goods in respect of which the claim referred to in section 4 is made were paid within the three-year period immediately preceding the date of exportation of the imported goods and have not been refunded.