You may qualify for tax relief (use tariff code 9982 in Chapter 99 of the Customs Tariff) if your company imports defence supplies as defined in the Defence Production Act if:
- The goods are part of a contract;
- The goods are valued at $250,000 or more; and
- The goods are certified by the Minister of Public Services and Procurement.
You may also be eligible if:
- You import articles and materials for the development or production of goods, or for incorporation into goods;
- You do business in Canada; and
- You have Canadian Commercial Corporation (CCC) verification that you have a contract or sub-contract. It must be with the United States (US) government under defence production and development and it shares arrangements between the US and Canada. Refer to Memorandum D8-9-3, Defence Supplies and Defence Production and Development Sharing Arrangements Between Canada and the United States
Note: You may also be able to import the goods without paying duties under the Duties Relief Program.
How do I get a refund?
Submit Form B2, Canada Customs Adjustment Request. If any of the goods are subject to excise tax that was paid at the time of import, you could also qualify for a refund of this tax.
Drawback of customs duties
You may qualify for a drawback which is a refund of customs duties paid for imported goods.
How do I claim a drawback?
Complete Form K32, Drawback Claim. Attach documents establishing that the goods qualify and send the package to your local CBSA office.
When more than one person is eligible to file a drawback claim, waivers must be submitted by all claimants before the CBSA can process yours.
When are goods considered to be exported?
Goods are considered to be exported:
- When they satisfy a CCC contract or under joint Canada–North American Free Trade Agreement government projects; or
- If you deliver them to a conveyance described in the Ships' Stores Regulations.
For more information or help contact your local CBSA office.
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