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 D7-3-2, dated January 1, 1991.

In accordance with the above, the following changes where made:

1. «revisions include updates to legislative references, D memorandum, policy and procedures and reflect the new name of the Canada Border Services Agency (CBSA).
2. Paragraph 9, 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.
3. The following documentation is no longer required to be submitted with the claim; copies of any invoices, a customs certified copy of Form E15, Certificate of Destruction/Exportation and a list in triplicate of the import accounting documents.
4. Where Form K32A, Certificate of Importation, Sale or Transfer, or Form K32B, Drawback Certificate for Exportation, waivers are required to be presented, the requirement for presentation in duplicate has been removed.
5. The Exported Motor Vehicles Drawback Regulations has been replaced by paragraph 21.
6. Paragraph 22 provides a reference to Form K32, Drawback Claim, Form K32A, Certificate of Importation, Sale or Transfer and Form K32B, Drawback Certificate of Sale for Exportation.
7. The Appendix showing a listing of drawback offices has been replaced by regional CBSA, Trade Compliance Division (TCD) offices in paragraph 23.