TERMIUM Plus®

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DUTY RELIEF PROGRAMME [1 record]

Record 1 2005-08-05

English

Subject field(s)
  • Foreign Trade
  • Customs and Excise
DEF

The program that enables eligible companies to import goods without having to pay customs duties, as long as they eventually export the goods. These companies can further manufacture the goods before exporting them or export them in their unaltered state without having to pay customs duties. The North American Free Trade Agreement (NAFTA) regulates the amount of relief where the goods are exported to companies in NAFTA-participating countries.

CONT

Nearly all the identifying features of an inefficient suite of relief programmes relate to the transfer of control of the goods subject to the program. ICC [International Chamber of Commerce] believes that simplification is best achieved by limiting the number of times that control of the relief has to be transferred. In a well-designed suite of duty relief programmes, such transfers will be rare. As long as there are numerous relief programmes available to meet different needs, it is difficult, if not impossible, to avoid transfers between them.

French

Domaine(s)
  • Commerce extérieur
  • Douanes et accise
DEF

Programme permettant aux sociétés admissibles d'importer des marchandises sans avoir à payer de droits de douane, à condition que celles-ci soient ensuite exportées. Ces sociétés peuvent faire subir un complément de fabrication aux marchandises avant leur exportation ou les exporter telles quelles, sans avoir à payer de droits. L'ALENA [Accord de libre-échange nord-américain] prévoit le montant de l'exonération dans les cas d'exportation vers les pays signataires.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Aduana e impuestos internos
DEF

Programa de reintegro, reembolso y remisión de derechos de aduana que ofrece la ACAAT [Agencia Canadiense de Ingresos] [...] y que se puede utilizar para reducir, eliminar o diferir el pago de aranceles aduaneros sobre las mercancías autorizadas.

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