These Regulations let a manufacturer claim a customs-duty drawback on imported toy skins used to make stuffed toys, subject to the filing deadline, claim form requirements, and fabric-consumption conditions.
Regulations Respecting a Drawback on Customs Duties Paid on Toy Skins Used in the Manufacture of Stuffed Toys His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 273 of the Customs Act, is pleased hereby to make the annexed Regulations respecting a drawback on customs duties paid on toy skins used in the manufacture of stuffed toys. These Regulations may be cited as the Customs Drawback on Toy Skins Regulations. In these Regulations, Canadian fabric means a fabric that has been woven or knitted in Canada, whether or not it contains imported materials; (tissu canadien) drawback period means any of the following periods that is selected by a manufacturer who has not before selected any part of that period: the twelve month period before January 1, 1981, January 1, 1982, January 1, 1983, January 1, 1984, January 1, 1985 or January 1, 1986, or the six month period before 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 or January 1, 1986; (période de drawback) manufacturer means any person engaged in the manufacture of stuffed toys in Canada; (fabricant) Minister means the Minister of National Revenue; (ministre) toy skin means the unfilled outer covering of a stuffed toy used by a manufacturer in the manufacture of the stuffed toy. (revêtement de jouet) Subject to any other provision in these Regulations, a drawback shall be granted, at the rate determined under section 5, of the customs duties paid under the Customs Tariff on imported toy skins that have been used by a manufacturer in the manufacture of stuffed toys during a drawback period. A drawback granted under these Regulations in respect of imported toy skins shall be paid to the manufacturer. The rate of drawback referred to in section 3 that may be granted under these Regulations in respect of a drawback period of a manufacturer shall be, where a manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is more than 55 per cent of the duty paid value of imported toy skins used by that manufacturer during the period, 80 per cent of the customs duties plus an amount equal to 2 per cent of those customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period exceeds 55 per cent of the duty paid value of imported toy skins used by that manufacturer during the period; where a manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is not more than 55 per cent and not less than 45 per cent of the duty paid value of imported toy skins used by that manufacturer during the period, 80 per cent of the customs duties; or where the manufacturer’s total cost of Canadian fabrics purchased during the period for the manufacture of stuffed toys is less than 45 per cent of the duty paid value of imported toy skins used by the manufacturer during the period, 80 per cent of the customs duties minus an amount equal to 2 per cent of the customs duties for each percentage point or portion thereof by which the manufacturer’s total cost of Canadian fabrics purchased during the period is less than 45 per cent of the duty paid value of imported toy skins used by that manufacturer during the period. Notwithstanding subsection (1), the rate of drawback referred to therein shall not exceed 100 per cent of the customs duties. No drawback shall be paid under these Regulations in respect of a drawback period of a manufacturer if the manufacturer’s total consumption in square metres of Canadian fabrics in the manufacture of stuffed toys during the period is less than its total consumption in square meters of Canadian fabrics in the manufacture of stuffed toys during the corresponding period in the calendar year 1978 or, where the manufacturer did not manufacture stuffed toys during 1978, the corresponding period of the first year subsequent to 1978 during which the manufacturer manufactured stuffed toys in Canada. No drawback shall be paid under these Regulations in respect of any imported toy skins unless a claim therefor is filed within a period of four years from the date customs duties were paid on the imported toy skins. Subsection (1) applies to all customs duties paid on or after April 1, 1981. The claim referred to in section 7 shall be made in such form as the Minister may prescribe and shall be filed with a collector of customs and excise. The Minister may require, in respect of any claim filed in accordance with subsection (1), the production of such information as he deems necessary to establish the validity of the claim.