ARGO Toronto Customs Brokers: please check the Memorandum D7-3-2.
This memorandum outlines and explains the general conditions under which a drawback may be paid in respect of new motor vehicles purchased and used temporarily in Canada prior to exportation. This memorandum may interest those persons who are taking up residence outside of Canada and intend to purchase a new motor vehicle in Canada prior to departure. It may also be of interest to motor vehicle dealers.
1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
2. This memorandum has been revised to reflect changes to the Canada Border Services Agency’s organizational structure.