Claiming a drawback for obsolete or surplus goods you destroy

Drawbacks

A drawback is a refund of the duties paid on imported goods that, in this case, are destroyed under a customs officer's direction.

Qualifying for a drawback

If you are the importer, exporter, processor, owner or producer of the goods, you may be able to receive a drawback (refund) of duties paid if you destroy imported goods that are obsolete or surplus to your requirements, or that are further manufactured into a final product that is obsolete or surplus.

To be eligible for a drawback, your goods have to be undamaged, unused, not useable or saleable, and destroyed under a customs officer's direction.

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 and send it to your local customs office. Attach a certified copy of Form E15 Identification of Goods Exported or Destroyed to identify the goods you have destroyed.

Time limits

You have to file a claim no later than five years after you import the goods. You cannot file a claim until you have destroyed the imported goods.

More information

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