Duty Deferral Program - Duty Drawback -- Exported Goods

Eligibility Criteria

• you are directly or indirectly involved in importing goods that are later exported in the same condition as they were imported;
• you further manufacture or use imported goods to produce other goods for export.

You can claim a drawback if you are the:

• importer or exporter;
• producer or processor;
• owner of the goods.

When more than one person is eligible to file a drawback claim, the Canada Border Services Agency (CBSA) needs waivers from the other eligible claimants before it can process your claim.

Summary

Filing a claim for refund

To apply, complete form K32 or K32-1, Drawback Claim, attach documents establishing that the goods qualify, and return the application to the Customs Client Services office in your region.

Time limit

Usually, you have to file your claim within four years from the date you imported the goods. You cannot file a claim until the imported goods have been exported.

Payment

If the claim is properly prepared and supported, the CBSA often gives a full or partial refund after you file it. When the department gives a partial refund, it pays the balance owing after checking the claim. When the CBSA does not fully refund a claim within 90 days of receiving it, it pays interest on the outstanding balance.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

Ontario Contact(s):
See National Contact.