Exported Motor Vehicles Drawback Regulations SOR /96-34 CUSTOMS TARIFF Registration 1996-01-01 Regulations Respecting the Drawback of Duties Paid on Imported New Motor Vehicles, or on Imported Goods where they, or the Same Quantity of Domestic or Imported Goods of the Same Class, Are Used or Consumed in the Processing in Canada of New Motor Vehicles, where the New Vehicles Are Used Temporarily in Canada and Subsequently Exported P.C. 1995-2242A