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Memorandum D7-2-3
Obsolete or Surplus Goods
2009-10-21
This memorandum has been revised in accordance with the Government of Canada’s Paper Burden Reduction Initiative. This memorandum supersedes and replaces Memorandum D7-2-3 dated May 31, 1999.
In accordance with the above, the following changes were made:
- revisions to include the new Canada Border Services Agency (CBSA) title, and updates to policy and procedures.
- Paragraph 8, the K32-1, Drawback Claim, has been deleted from the listing of official forms and the requirement to file a K32, Drawback Claim, in duplicate has been removed.
- Paragraph 10(b), the requirement to provide Form K32A, Certificate of Importation, Sale or Transfer, in duplicate has been removed.
- Appendix A, Refund of Duties on Obsolete or Surplus Goods Regulations, has been replaced by paragraph 30.
- Appendix B, K32, Drawback Claim Form, has been replaced by paragraph 31.
- Appendix C, List of offices, has been replaced by regional CBSA, Trade Compliance Division (TCD) offices in paragraph 32.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (77 Kb) [help with PDF files]
Last modified: 2009-10-21
Summary
This memorandum outlines and explains the conditions under which a refund of duties, other than the goods and services tax (GST), may be paid on obsolete or surplus goods destroyed in Canada.
References
| Issuing office | Duties Relief Programs |
| Headquarters file | 6550-0 |
| Legislative references | Customs Tariff, sections 109 to 112 P.C. 1997-2028 Refund of Duties on Obsolete or Surplus Goods Regulations (SOR/98-56) |
| Other references | D7-4-1, D7-4-2, D6-2-3 |
| Superseded memoranda D | D7-2-3, May 31, 1999 |
