Get Memorandum D6-2-3

Types of Import Duty Exemptions Type of ExemptionProduct Example Goods for Charitable Organizations Medical supplies (e.g., vaccines) Samples of Negligible Value Fabric swatches for a fashion designer Personal Effects Personal clothing and books for a student relocating abroad Feb 17, 2024

Section 32.2 of the Customs Act (the “Act”) obligates importers, the owner of goods imported and certain other persons to correct declarations that are in error under the three trade programs: origin, tariff classification and/or value for duty.

- (a)that any imported goods had been damaged or had deteriorated at any time before or during the unloading of the goods in India; or (b)that any imported goods, other than warehoused goods, had been damaged at any time after the unloading thereof in India but before their examination under section 17, on account of ...

Section 32.2 of the Customs Act (the “Act”) obligates importers, the owner of goods imported and certain other persons to correct declarations that are in error under the three trade programs: origin, tariff classification and/or value for duty.

This memorandum provides the legislation and explains the policy and procedures for the refund of duties. Instructions on the coding and processing of Form B2, Canada Customs – Adjustment Request, can be found in Memoranda D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.

Unloading and loading of goods at approved places only. - Except with the permission of the proper officer, no imported goods shall be unloaded, and no export goods shall be loaded, at any place other than a place approved under clause (a) of section 8 for the unloading or loading of such goods.

When you return an item to a foreign supplier, whether by mail or by hand, you're entitled to a refund on the duties, GST/HST, and provincial taxes that you paid to get the item into Canada. The process can be a little confusing, but we'll break it down for you. Keep reading to find out how to claim duty back.