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Memorandum D6-2-2
Refund of Duties
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (41 Kb) [help with PDF files]
Last modified: 1997-02-21
Summary
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.
References
| Issuing office | Duties Relief Programs |
| Legislative references | Sections 74 to 80 of the Customs Act P.C. 1986-2066, September 11, 1986, as amended SOR/86-945, September 11, 1986, as amended SOR/88-85, December 31, 1987 SOR/92-914, March 16, 1993 |
| Headquarters file | 6561-5, 6561-9, 6561-16 |
| Other references | D6-2-1, D11-4-2, D11-6-1, D17-1-10, D17-1-1, D17-1-19, D11-6-5 |
| Superseded memoranda D | D6-2-2, November 15, 1993 |
