CONSOLIDATION

Exported Motor Vehicles Drawback Regulations

SOR/96-34

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Regulations Respecting the Drawback of Duties Paid on Imported New Motor Vehicles, or on Imported Goods where they, or the Same Quantity of Domestic or Imported Goods of the Same Class, Are Used or Consumed in the Processing in Canada of New Motor Vehicles, where the New Vehicles Are Used Temporarily in Canada and Subsequently Exported

Short Title

Interpretation

Application

Persons Who May Claim

Circumstances

Goods of the Same Class SCHEDULE

Current to June 20, 2022

ii

Registration SOR/96-34 January 1, 1996

CUSTOMS TARIFF Exported Motor Vehicles Drawback Regulations

P.C. 1995-2242

December 28, 1995

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 100(5)* of the Customs Tariff**, is pleased hereby to make the annexed Regulations respecting the drawback of duties paid on imported new motor vehicles, or on imported goods where they, or the same quantity of domestic or imported goods of the same class, are used or consumed in the processing in Canada of new motor vehicles, where the new vehicles are used temporarily in Canada and subsequently exported, effective on the day on which section 56 of An Act to amend the Customs Act and the Customs Tariff and to make related and consequential amendments to other Acts, being chapter 41 of the Statutes of Canada, 1995, comes into force.

*

S.C. 1995, c. 41, s. 56

**

R.S., c. 41 (3rd Supp.)

Current to June 20, 2022

Regulations Respecting the Drawback of Duties Paid on Imported New Motor Vehicles, or on Imported Goods where they, or the Same Quantity of Domestic or Imported Goods of the Same Class, Are Used or Consumed in the Processing in Canada of New Motor Vehicles, where the New Vehicles Are Used Temporarily in Canada and Subsequently Exported

Short Title 1 These Regulations may be cited as the Exported Motor

Vehicles Drawback Regulations.

Interpretation 2 In these Regulations,

Act means the Customs Tariff; (Loi) motor vehicle means an automobile, motorcycle, motor bicycle, truck, motor bus or motor home, but does not include any truck that has a gross vehicle weight in excess of 4.5359 tonnes; (véhicule automobile) purchaser means a person who purchases a motor vehicle; (acheteur) resident means a person who is ordinarily resident in Canada. (résident)

Application 3 (1) Subject to subsection (2), these Regulations apply in respect of the grant, under subsection 113(1) of the Act, of a drawback of the duties paid in respect of (a) an imported motor vehicle that is subsequently exported; (b) imported goods used in the processing in Canada of a motor vehicle that is subsequently exported; (c) imported goods, other than goods described in the

schedule, directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported;

Current to June 20, 2022

Exported Motor Vehicles Drawback Regulations Application Sections 3-5

(d) imported goods, where the same quantity of domestic or imported goods of the same class is used in the processing in Canada of a motor vehicle that is subsequently exported; or (e) imported goods, other than goods described in the schedule, where the same quantity of domestic or imported goods of the same class is directly consumed or expended in the processing in Canada of a motor vehicle that is subsequently exported.

(2) The drawback referred to in subsection (1) shall be granted only where the motor vehicle is sold to a purchaser in Canada before it is exported and it is, at the time of the sale, new. SOR/98-62, s. 11.

Persons Who May Claim 4 A drawback may be claimed by (a) the importer of the motor vehicle or the person

who sold the motor vehicle to the purchaser, in the case of an imported motor vehicle; or (b) the processor of the motor vehicle, in the case of a motor vehicle processed in Canada.

Circumstances 5 An application for a drawback may be made where (a) the motor vehicle is exported by the purchaser (i) within 30 days after the date of its delivery to the purchaser, if the purchaser is a resident, or (ii) within 12 months after the date of its delivery to

the purchaser, if the purchaser is not a resident; (b) before the motor vehicle is exported, it remains owned by the purchaser, it is used by the purchaser, and it is not used (i) by any person other than the purchaser, (ii) for carrying passengers or goods for compensation,

Current to June 20, 2022

Exported Motor Vehicles Drawback Regulations Circumstances Sections 5-7

(iii) for the transport of goods for sale, or (iv) for soliciting sales or subscriptions on behalf of a Canadian business; (c) the motor vehicle was exported before the application is filed; (d) in the case of imported goods referred to in paragraph 3(1)(d) or (e), (i) the goods were used, consumed or expended in

the same plant in Canada in which the domestic or imported goods of the same class were used, consumed or expended in the processing of the motor vehicle, and (ii) the motor vehicle is exported within two years

after the date that those imported goods were imported; and (e) the applicant provides a waiver from all other persons entitled to claim a drawback, refund or remission of the duties, waiving their right to do so.

6 A drawback shall not be granted where the domestic or

imported goods of the same class that are referred to in subparagraph 5(d)(i) are used, consumed or expended before the imported goods that are the subject of the application for a drawback are used, consumed or expended in the processing of the motor vehicle.

Goods of the Same Class 7 Domestic and imported goods shall be considered to

be of the same class if the goods are so similar that they may be (a) used interchangeably in the processing in Canada

of a motor vehicle; or (b) directly consumed or expended interchangeably in the processing in Canada of a motor vehicle.

Current to June 20, 2022

Exported Motor Vehicles Drawback Regulations SCHEDULE

SCHEDULE (Subsection 3(1))

Goods Not Subject to Drawback 1

Fuel

Plant equipment

Current to June 20, 2022

