Refund of Duties
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This memorandum provides the legislation and explains the policy and procedures for the refund of duties on goods imported on or after January 1, 1998. For refunds on goods imported prior to January 1, 1998, please refer to Memorandum D6-2-2, Refund of Duties. Instructions on the coding and processing of Form B2, Canada Customs - Adjustment Request, can be found in Memoranda D17-2-1, Coding of Adjustment Request Forms, and D17-2-2, Processing of Adjustment Request Forms.
|Issuing office||Trade Incentive Programs|
|Legislative references||Sections 74 to 80 of the Customs Act|
|Headquarters file||6561-5, 6561-9, 6561-16|
D6-2-1, D7-4-1, D7-4-2, D7-4-3, D11-4-2, D11-6-1, D11-6-5, D17-1-10, D17-1-1, D17-1-19
|Superseded memoranda D||N/A|