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  2. If I export merchandise manufactured in a zone to Canada, do I have to pay duty?

If I export merchandise manufactured in a zone to Canada, do I have to pay duty?

Under NAFTA Duty Deferral provisions, withdrawals from a zone of merchandise manufactured or changed in condition there and subsequently exported to Canada (and Mexico on or after January 1, 2001) are treated as if entered for consumption for purposes of assessing duties and fees.

Last Modified: Nov 12, 2013