Trade incentives programs
Government contract supplies - duty and tax refunds

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:

You may also be eligible if:

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:

For more information or help contact your local CBSA office.

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