Duty Deferral Program - Duty Drawback -- Exported Goods

A drawback is a refund of duties on imported goods that you eventually export.

Eligibility Criteria

If you are the importer, exporter, processor, owner or producer of the goods, you could qualify for a drawback (refund) of duties paid if:

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

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 package to your local customs office.

Time limit

In most cases, 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 you local customs office.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html