Customs Tariff — C-54.011 98.1
Repayment of relief — EU 98.1 (1) If relief is granted under section 89 in respect of goods used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and that benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement, (a) the person who exported the other goods shall, within 60 days after exporting them, report their exportation in the prescribed manner to an officer at a customs office and pay an amount equal to the portion of the duties relieved under section 89 that are customs duties; and (b) subject to subsection (4) but despite any other provision of this Part, the person and any other person who was granted that relief are, from the time the other goods are exported, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount referred to in paragraph (a). Debt to Her Majesty (2) While it remains unpaid, the amount referred to in subsection (1) is a debt owing to Her Majesty in right of Canada under the Customs Act . No refund or drawback (3) No refund or drawback may be granted under section 113 for customs duties paid in respect of goods for which relief of all or a portion of the duties could have been, but was not, granted under section 89, if (a) the goods are used as materials, or identical, equivalent or similar substitutes for those goods are used as materials, in the production of other goods; and (b) those other goods are exported, on or after the third anniversary of the day on which section 49.8 comes into force, to an EU country or other CETA beneficiary and benefit, when imported into that country, from a preferential tariff under the Canada–European Union Comprehensive Economic Trade Agreement. Exceptions (4) Subsections (1) and (3) do not apply to (a) imported goods that originate in an EU country or other CETA beneficiary that are used as materials, or for which identical, equivalent or similar substitutes are used as materials, in the production of other goods that are exported to an EU country or other CETA beneficiary; (b) imported goods referred to in subsection 89(1) that are deemed to have been exported by reason of their having been (i) placed in a duty free shop for exportation, (ii) designated as ships’ stores by regulations made under paragraph 99(g), or (iii) supplied for use on board a conveyance of a class prescribed under paragraph 99(g); or (c) any other imported goods or any imported goods used as materials, or any class of such goods, that may, on the recommendation of the Minister, be prescribed by the Governor in Council on the basis of an agreement between the Government of Canada and the other parties to the Canada–European Union Comprehensive Economic and Trade Agreement. Definition of materials (5) In this section, materials means goods that are used in the processing of other goods, and includes parts or ingredients. 2017, c. 6, s. 102