Refund of Duties Regulations

23.1 This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on goods that were imported on or after November 1, 2002 from Costa Rica in respect of which no claim for preferential tariff treatment under CCRFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act.