If your business imports raw materials into Canada and then exports the raw material (processed or unprocessed), you may be interested in the Duty Drawback Program (DDP).
Even if duties have already been paid on imported goods that will be exported later, the refund can be obtained. The DDP makes it possible to apply for a refund of duties paid on imported goods that are subsequently exported. The application must be submitted within four years of the date of import.
A DDP application may be made if the goods are in the same condition at the time of their export as when they were imported, or if they are used to manufacture other goods that are then exported.