CUSTOMS TARIFFExported Motor Vehicles Drawback RegulationsRegulations Respecting the Drawback of Duties Paid on Imported New Motor Vehicles, or on Imported Goods where they, or the Same Quantity of Domestic or Imported Goods of the Same Class, Are Used or Consumed in the Processing in Canada of New Motor Vehicles, where the New Vehicles Are Used Temporarily in Canada and Subsequently ExportedP.C.1995-2242 199512
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His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 100(5)* of the Customs Tariff**, is pleased hereby to make the annexed Regulations respecting the drawback of duties paid on imported new motor vehicles, or on imported goods where they, or the same quantity of domestic or imported goods of the same class, are used or consumed in the processing in Canada of new motor vehicles, where the new vehicles are used temporarily in Canada and subsequently exported, effective on the day on which section 56 of An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts, being chapter 41 of the Statutes of Canada, 1995, comes into force.S.C. 1995, c. 41, s. 56R.S., c. 41 (3rd Supp.)Short TitleThese Regulations may be cited as the Exported Motor Vehicles Drawback Regulations.InterpretationIn these Regulations,Act means the Customs Tariff; (Loi)motor vehicle means an automobile, motorcycle, motor bicycle, truck, motor bus or motor home, but does not include any truck that has a gross vehicle weight in excess of 4.5359 tonnes; (véhicule automobile)purchaser means a person who purchases a motor vehicle; (acheteur)resident means a person who is ordinarily resident in Canada. (résident)ApplicationSubject to subsection (2), these Regulations apply in respect of the grant, under subsection 113(1) of the Act, of a drawback of the duties paid in respect ofan imported motor vehicle that is subsequently exported;imported goods used in the processing in Canada of a motor vehicle that is subsequently exported;imported goods, other than goods described in the schedule, directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported;imported goods, where the same quantity of domestic or imported goods of the same class is used in the processing in Canada of a motor vehicle that is subsequently exported; orimported goods, other than goods described in the schedule, where the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported.The drawback referred to in subsection (1) shall be granted only where the motor vehicle is sold to a purchaser in Canada before it is exported and it is, at the time of the sale, new.SOR/98-62, s. 11Persons Who May ClaimA drawback may be claimed bythe importer of the motor vehicle or the person who sold the motor vehicle to the purchaser, in the case of an imported motor vehicle; orthe processor of the motor vehicle, in the case of a motor vehicle processed in Canada.CircumstancesAn application for a drawback may be made wherethe motor vehicle is exported by the purchaserwithin 30 days after the date of its delivery to the purchaser, if the purchaser is a resident, orwithin 12 months after the date of its delivery to the purchaser, if the purchaser is not a resident;before the motor vehicle is exported, it remains owned by the purchaser, it is used by the purchaser, and it is not usedby any person other than the purchaser,for carrying passengers or goods for compensation,for the transport of goods for sale, orfor soliciting sales or subscriptions on behalf of a Canadian business;the motor vehicle was exported before the application is filed;in the case of imported goods referred to in paragraph 3(1)(d) or (e),the goods were used, consumed or expended in the same plant in Canada in which the domestic or imported goods of the same class were used, consumed or expended in the processing of the motor vehicle, andthe motor vehicle is exported within two years after the date that those imported goods were imported; andthe applicant provides a waiver from all other persons entitled to claim a drawback, refund or remission of the duties, waiving their right to do so.A drawback shall not be granted where the domestic or imported goods of the same class that are referred to in subparagraph 5(d)(i) are used, consumed or expended before the imported goods that are the subject of the application for a drawback are used, consumed or expended in the processing of the motor vehicle.Goods of the Same ClassDomestic and imported goods shall be considered to be of the same class if the goods are so similar that they may beused interchangeably in the processing in Canada of a motor vehicle; ordirectly consumed or expended interchangeably in the processing in Canada of a motor vehicle.(Subsection 3(1))Goods Not Subject to DrawbackFuelPlant equipment