Customs Drawback Shirting Fabrics Regulations

Link to law: http://laws-lois.justice.gc.ca/eng/regulations/C.R.C.,_c._487/FullText.html

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Customs Drawback Shirting Fabrics Regulations

C.R.C., c. 487CUSTOMS TARIFF
Regulations Respecting a Drawback on Customs Duties Paid on Woven Fabrics Used in the Manufacture of Men’s and Boys’ ShirtsShort Title

1 These Regulations may be cited as the Customs Drawback Shirting Fabrics Regulations.

Interpretation

2 (1) In these Regulations,

Canadian fabric
Canadian fabric means a fabric that has been woven in Canada, whether or not it contains imported materials; (tissu canadien)
drawback period

drawback period, in relation to a manufacturer, means any period that is selected by the manufacturer for the purposes of these Regulations, neither the whole nor any part of which has previously been so selected, and that is referred to in any of the following paragraphs:

(a) the twelve month period before

January 1, 1979,

January 1, 1980,

January 1, 1981,

January 1, 1982,

January 1, 1983,

January 1, 1984,

January 1, 1985,

January 1, 1986,

January 1, 1987,

January 1, 1988, or

January 1, 1989,

(b) the six month period before

July 1, 1978,

January 1, 1979,

July 1, 1979,

January 1, 1980,

July 1, 1980,

January 1, 1981,

July 1, 1981,

January 1, 1982,

July 1, 1982,

January 1, 1983,

July 1, 1983,

January 1, 1984,

July 1, 1984,

January 1, 1985,

July 1, 1985,

January 1, 1986,

July 1, 1986,

January 1, 1987,

July 1, 1987,

January 1, 1988,

July 1, 1988, or

January 1, 1989, or

(c) the three month period before

April 1, 1978,

July 1, 1978,

October 1, 1978,

January 1, 1979,

April 1, 1979,

July 1, 1979,

October 1, 1979,

January 1, 1980,

April 1, 1980,

July 1, 1980,

October 1, 1980,

January 1, 1981,

April 1, 1981,

July 1, 1981,

October 1, 1981,

January 1, 1982,

April 1, 1982,

July 1, 1982,

October 1, 1982,

January 1, 1983,

April 1, 1983,

July 1, 1983,

October 1, 1983,

January 1, 1984,

April 1, 1984,

July 1, 1984,

October 1, 1984,

January 1, 1985,

April 1, 1985,

July 1, 1985,

October 1, 1985,

January 1, 1986,

April 1, 1986,

July 1, 1986,

October 1, 1986,

January 1, 1987,

April 1, 1987,

July 1, 1987,

October 1, 1987,

January 1, 1988,

April 1, 1988,

July 1, 1988,

October 1, 1988, or

January 1, 1989;

(période de drawback)

fabric
fabric means a woven fabric but does not include a woven fabric composed in whole or in part of yarns of wool or hair; (tissu)
imported fabric

imported fabric means a fabric that has been woven in any country other than Canada, whether or not it contains Canadian materials, but does not include

(a) a fabric imported free of duty, or
(b) a fabric that would qualify for a drawback under any other regulations; (tissu importé)

manufacturer
manufacturer, with respect to a fabric, means the owner of the fabric at the time that the fabric is used in the manufacture of a shirt; (fabricant)
Minister
Minister means the Minister of National Revenue; (Ministre)
shirt
shirt means a man’s shirt or a boy’s shirt but does not include a shirt produced on order for the account of a Canadian government department. (chemise)

(2) Notwithstanding the definitions of the terms Canadian fabric and imported fabric in subsection (1), for the purposes of these Regulations, the shirting fabrics described in Order in Council P.C. 1973-7/2473 of August 21, 1973 are deemed to be Canadian fabrics and not imported fabrics.

SOR/79-37, s. 1;
SOR/81-1024, s. 1;
SOR/85-210, s. 1;
SOR/87-190, s. 1.

General

3 (1) Subject to any other provision in these Regulations, a drawback shall be granted, at the rate determined under section 4, of the customs duties paid under the Customs Tariff on imported fabrics that have been used by a manufacturer in the manufacture of shirts during a drawback period.
(2) A drawback granted under these Regulations in respect of imported fabrics shall be paid to the manufacturer.

SOR/92-685, s. 2.

4 (1) The rate of drawback referred to in section 3 that may be granted under these Regulations shall be,

(a) in the event that throughout the drawback period of the manufacturer the Canadian fabrics used by the manufacturer in the manufacture of shirts were not less than 75 per cent of his total fabric consumption, 100 per cent of the customs duties, other than any duty imposed by virtue of the Special Import Measures Act and surtax, paid on the imported fabrics; or
(b) in the event that throughout the drawback period of the manufacturer the Canadian fabrics used by the manufacturer in the manufacture of shirts were less than 75 per cent of his total fabric consumption, a rate equal to 100 per cent of the customs duties, other than any duty imposed by virtue of the Special Import Measures Act and surtax, paid on the imported fabrics minus two percentage points for each percentage point or portion thereof by which his consumption of Canadian fabrics is less than 75 per cent of his total fabric consumption.

(2) For the purposes of subsection (1), the total fabric consumption of a manufacturer in a drawback period means the total consumption of Canadian fabrics and imported fabrics used during the drawback period by the manufacturer in the manufacture of shirts.
(3) For any drawback period during the calendar years 1978 to 1988 inclusive, the manufacturer may elect to include as Canadian fabric a quantity of knitted fabric used by him in the manufacture of shirts not exceeding 20 per cent of all fabrics knitted in Canada so used by him during that drawback period.

(4) Notwithstanding paragraph (1)(a), any knitted fabrics elected to be included as Canadian fabrics pursuant to subsection (3) shall, for the purposes of these Regulations, be

(a) deemed to be Canadian fabrics; and
(b) included in total fabric consumption.

SOR/79-37, s. 2;
SOR/81-1024, s. 2;
SOR/85-210, s. 2;
SOR/87-190, s. 2;
SOR/88-76.

5 (1) A claim for drawback under these Regulations shall be made on a K 32 Drawback Claim Form and shall be filed with a chief officer of customs.
(2) The Minister may require, in respect of any claim filed in accordance with subsection (1), the production of such evidence as he deems necessary to establish the validity of the claim.

SOR/88-76.

6 (1) No drawback shall be paid under these Regulations in respect of any imported fabric unless a claim therefor is filed within a period of four years from the date customs duties were paid on the imported fabric.
(2) Subsection (1) applies to all customs duties paid on or after April 1, 1981.

SOR/85-303, s. 1;
SOR/88-76.