Government of Canada / Gouvernement du Canada
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Customs Tariff

Version of section 97 from 2020-07-01 to 2024-02-06:

Marginal note:No relief or drawback of SIMA duties

 Subject to subsection 95(6), relief may not be granted under section 89 or 92 and a drawback may not be granted under section 113 of duties paid under the Special Import Measures Act on imported goods that are or were exported to the United States or Mexico.

  • 1997, c. 36, s. 97
  • 2020, c. 1, s. 199

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