ARGO Toronto Customs Brokers: D7-4-3 memorandum 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 (United States or Mexico). 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. These memoranda should be reviewed prior to reading this Memorandum.
This document contains editing revisions that do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency organizational structure.