Claiming a drawback on exported goods

Drawbacks

A drawback is a refund of duties on imported goods that you eventually export. You can export the goods in the same condition they were imported, or before export, you can further manufacture or use them in a limited manner without affecting the refund amount.

Qualifying for a drawback

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, we need waivers from the other eligible claimants before we can process your claim.

Claiming a drawback

To claim a drawback, complete Form K32 or K32-1, Drawback Claim. Attach documents establishing that the goods qualify and send the package to your local customs office.

Time limits

In most cases, you have to present a claim no later than four years after you import the goods. You cannot file a claim until you have exported the imported goods.

Payment and compliance

We often fully or partially refund properly prepared and supported claims as soon as you file them. When we partially refund claims, we pay the balance owing after verifying the claim. When we do not fully refund a claim within 90 days of receiving it, we will pay interest on the outstanding balance.

More information

For more information on this program or for help preparing your claim, contact your local customs office.