Duty drawback is a legal way for an importer to reclaim duty paid goods imported into Canada that have been subsequently exported out of Canada. Subsection 113(1) of the Customs Tariff provides the legislative authority to file. The Canada Border Services Agency (CBSA) allows for an importer to drawback duty that is paid on imported goods that are exported from Canada within four years of their import, yet few importers take advantage of the program.
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