Following numerous complaints by Canadian corn users, the Canadian government (mid-December 2005) announced a duty-relief program and a duty-drawback program designed to help the livestock and other Canadian corn user groups obtain at least a partial rebate of the $1.65 per bushel punitive duty.7 The duty rebate programs would give an exemption to the tariff for Canadian corn users who import corn from the United States for use as an input, then send the finished product back outside the country. A corn user would apply for the duty rebate as the imported corn is re-exported in the form of a value-added product. Exports are not restricted to the United States, but exports must be made within four years of the release date of the imported corn.