Duty Deferral Program - Duty Drawback -- Obsolete or Surplus Goods You Destroy

Eligibility Criteria

• obsolete or surplus to your needs;
• further manufactured into a final product that is obsolete or surplus.
  If more than one person is eligible to file a refund claim, the Canada Border Services Agency (CBSA) needs waivers from the other eligible claimants before the department can process your claim.

You can apply for a drawback if you are the:

• importer;
• manufacturer;
• owner of the goods.
  To be eligible for a drawback, your goods must be undamaged, unused, not useable or saleable. The goods must be destroyed under a customs officer's direction.

Summary

Filing a claim for refund

To file a claim under this provision of the duty drawback program, you must complete two separate forms:

• Form E15, Certificate of Destruction/Exportation - attach a certified copy of Form E15 to identify the goods you have destroyed under a customs officer's supervision.
• Form K32 or K32-1,Drawback Claim - complete this form and attach Form E15, then send them to the Customs Client Services office in your region.
  These forms are available from your regional Customs Client Services Office or from CBSA's Web site by clicking on Forms and Publications.

Time limit

You have to file a claim within five years from the date you imported the goods. You cannot file a claim until you have destroyed the imported goods.

To obtain the above referenced forms, of if you require personal assistance, contact the Customs Client Services Office closest to you or visit the CBSA web site.

Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland & Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon Contact(s):
See National Contact.