TERMIUM Plus®

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DRAWBACK DROITS [10 records]

Record 1 2026-01-08

English

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

A refund, in whole or in part, of import duties or taxes on goods that are later re-exported or used in the manufacture of other goods for export.

French

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

Remboursement total ou partiel des droits ou taxes d’importation, lorsque les biens importés sont réexportés ou incorporés dans d’autres produits destinés à l’exportation.

OBS

Le terme «rembours» est d’usage obligatoire en France.

Spanish

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

Eliminación [total o parcial] de los impuestos indirectos a las exportaciones, con el propósito de colocarlas en condiciones competitivas.

Save record 1

Record 2 2014-06-02

English

Subject field(s)
  • Titles of Documents and Works
  • Government Contracts
Universal entry(ies)
Y1000-1999
classification system code, see observation
OBS

Customs Duty Drawback: extracted from the Standard Acquisition Clauses and Conditions (SACC) Manual, produced by Public Works and Government Services Canada.

OBS

Y1000-1999: Standard procurement clause title.

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Marchés publics
Entrée(s) universelle(s)
Y1000-1999
classification system code, see observation
OBS

Drawback des droits de douane : extrait du Guide des clauses et conditions uniformisées d’achat(CCUA) de Travaux publics et Services gouvernementaux Canada.

OBS

Y1000-1999 : Titre de clause uniformisée d’achat.

Spanish

Save record 2

Record 3 2008-12-02

English

Subject field(s)
  • Customs and Excise
CONT

When it is known by an importer/owner that drawback or a tax refund has been allowed on goods being returned to Canada and the importer/owner is unable to provide documentary evidence, ...the amount of Customs duties and taxes paid by drawback or refund are to be verified with the District Drawback Office, Regional Excise Office or both prior to accepting the accounting document.

French

Domaine(s)
  • Douanes et accise
CONT

Lorsqu'un importateur/propriétaire sait qu'un drawback ou un remboursement de la taxe a été accordé à l'égard des marchandises retournées au Canada et qu'il est incapable de présenter des preuves écrites, [...] le montant des droits de douane et taxes payé à titre de drawback ou de remboursement doit être vérifié par le bureau régional des drawbacks, le bureau régional de l'accise, ou les deux avant d’accepter le document de la déclaration en détail.

Spanish

Save record 3

Record 4 2003-04-17

English

Subject field(s)
  • Occupation Names (General)
  • Finance
OBS

the amount of duty estimated and paid on entering a shipment is not necessarily the final amount; for example, under certain conditions, the importer may secure refunds of duty overpaid in error

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Finances
OBS

[le drawback] a permis autrefois de verser des primes à l'exportation sous le couvert du remboursement des droits

Spanish

Campo(s) temático(s)
  • Nombramiento de cargos (Generalidades)
  • Finanzas
Save record 4

Record 5 2000-03-07

English

Subject field(s)
  • Titles of Federal Laws and Regulations (Canadian)
  • Customs and Excise
  • Textile Industries
  • Foreign Trade
OBS

Pursuant to the Customs Tariff.

French

Domaine(s)
  • Titres de lois et de règlements fédéraux canadiens
  • Douanes et accise
  • Industries du textile
  • Commerce extérieur
OBS

En vertu du Tarif des douanes.

Spanish

Save record 5

Record 6 2000-01-20

English

Subject field(s)
  • Titles of Forms
  • Customs and Excise

French

Domaine(s)
  • Titres de formulaires administratifs
  • Douanes et accise

Spanish

Save record 6

Record 7 1999-11-08

English

Subject field(s)
  • Titles of Federal Laws and Regulations (Canadian)
  • Customs and Excise
  • Engines (Motor Vehicles)
OBS

Pursuant to the Customs Tariff.

French

Domaine(s)
  • Titres de lois et de règlements fédéraux canadiens
  • Douanes et accise
  • Moteur (Véhicules automobiles)
OBS

En vertu du Tarif des douanes.

Spanish

Save record 7

Record 8 1997-04-22

English

Subject field(s)
  • Customs and Excise
OBS

Terms and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.

French

Domaine(s)
  • Douanes et accise
OBS

Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et services gouvernementaux Canada.

Spanish

Save record 8

Record 9 1991-05-09

English

Subject field(s)
  • Government Contracts

French

Domaine(s)
  • Marchés publics
OBS

Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS.

Spanish

Save record 9

Record 10 1983-10-28

English

Subject field(s)
  • Taxation
CONT

In response to concerns expressed by the Canadian clothing industry over increased clothing imports, the federal government has announced measures that will control the flow of import shipments, tighten customs inspections and examine duty drawback and remission scheme.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 10

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