Goods Imported and Exported Refund and Drawback Regulations SOR /96-42 CUSTOMS TARIFF Registration 1996-01-01 Regulations Respecting the Refund and Drawback of Duties Paid in Respect of Imported Goods Subsequently Exported, in Respect of Imported Goods Processed in Canada and Subsequently Exported and in Respect of Imported Goods Used, Consumed or Expended in the Processing in Canada of Goods Subsequently Exported P.C. 1995-2250A