Marginal note:Maximum drawback
96 (1) 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 on or after January 1, 1996, that are exported to Mexico on or after January 1, 2001, or that are exported to any other NAFTA country on or after a date fixed by order of the Governor in Council, 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 NAFTA country to which the imported goods were subsequently exported.
Marginal note:No drawback on certain goods
(2) No drawback of customs duties paid in respect of goods referred to in paragraph 8 of Article 303 of the North American Free Trade Agreement may be granted under section 113.
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