Marginal note:Maximum drawback
96 Subject to subsection 95(6), a drawback, granted under section 113, of customs duties paid in respect of imported goods that are or were exported to the United States or Mexico, may not exceed the lesser of
(a) the amount of customs duties paid or owed in respect of the imported goods at the time of importation, and
(b) the amount of customs duties paid to the country that is a party to the Canada–United States–Mexico Agreement to which the imported goods were subsequently exported.
- 1997, c. 36, s. 96
- 2020, c. 1, s. 199
- Date modified: