The Duty Drawback Program serves a similar purpose to Duties Relief, but applies when duties have already been paid. Qualifying businesses can apply for a refund of duties paid on imported commercial goods that are later exported, either directly or after being used in the production of exported goods.
In practical terms, Duties Relief can allow qualifying businesses to avoid paying duties at the time of import, while Drawback provides a mechanism to recover qualifying duties after they have been paid.
Official information: Canada Border Services Agency, Drawback Program →
