Claiming a drawback for exported motor vehicles

Drawbacks

A drawback is a refund of the duties paid on imported goods that you eventually export. Under specific circumstances you can temporarily use the motor vehicle in Canada before you export it without affecting your drawback eligibility.

Qualifying for a drawback

If you are a Canadian resident, you have to export the vehicle no later than 30 days after purchasing it. If you are a non-resident, you have 12 months to export it.

Claiming a drawback

If you purchase a vehicle you intend to export, you cannot directly claim a drawback. However, you can arrange with the importer or dealer (i.e., for an imported vehicle) or the manufacturer (i.e., for a Canadian-manufactured vehicle) to file a drawback claim and pass the savings to you. If they choose to do so, they could reduce the purchase price by the drawback amount.

If the dealer, importer, or manufacturer sells a vehicle for export, they have to complete Form K32 or K32-1, Drawback Claim and send it to the nearest customs office. They have to support their claim with information from you, the purchaser, that confirms you actually exported the vehicle.

Time limits

In all cases, the claim has to be filed no later than four years after the date the vehicle was imported.

More information

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