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Legal Guide

Relief from the payment of customs duties is available through a number of mechanisms designed to promote trade and to support Canadian industries. CBSA’s drawback, duties relief and remission programs may be used to reduce, eliminate or defer the payment of customs duties on certain goods.

The drawback program allows certain importers to obtain full or partial drawback (refund) on customs duties paid on goods that were imported for use in the manufacturing of goods in Canada, that are subsequently exported. Additional drawbacks are available in respect of goods imported for specified purposes.

There is additional relief in respect of imported goods that are damaged, and goods that are imported and used as manufacturing inputs.

As well, numerous remission orders are granted in favour of specific goods or specific producers. Canadian customs law permits duties on certain imported goods to be refunded to specified businesses, on condition that these firms meet certain performance requirements related, for example, to production, exports or employment. These are known as “remissions”, which can be whole or partial waivers of duty and/or taxes, on a permanent or temporary basis, and can be enacted to apply to particular products, industries or companies. In addition to pre-existing remission orders, there are various legislative provisions that allow an importer to apply for remission orders.

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