NAFTA Requirements for the Duty Drawback and the Duties Relief Programs

The following is available on the Canada Border Services Agency website.

Memorandum D7-4-3, NAFTA Requirements for the Duty Drawback and the Duties Relief Programs, outlines and explains the effects of Article 303 of the North American Free Trade Agreement (NAFTA) on the Duty Drawback and Duties Relief Programs.

NAFTA affects most non-originating goods used as materials in the manufacture of products exported to a NAFTA country (Mexico or United States).

Memorandum D7-4-2, Duty Drawback Program, outlines the conditions and circumstances under which a refund (drawback) of duties may be claimed.

Memorandum D7-4-1, Duties Relief Program,  outlines the conditions and circumstances under which duties may be deferred at the time of importation.