MEMORANDUM D6-2-2
Ottawa, February 21, 1997

REFUND OF DUTIES

This Memorandum outlines and explains the policy and procedures for the refund of customs duties. The coding and processing of Form B2, Canada Customs - Adjustment Request, can be found in Memorandum D17-2-1, Coding of Adjustment Request Forms, and Memorandum D17-2-2, Processing of Adjustment Request Forms.

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CUSTOMS ACT

74.(1) Refund - Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if:

Quantity
(b) the quantity released is less than the quantity in respect of which duties were paid;