FAQ
Frequently Asked Questions
Clear answers for importers evaluating customs brokerage, CARM compliance, and duty management options in Canada.
What is duty drawback in Canada?
Duty drawback is a CBSA program that refunds duties paid on imported goods when those goods are subsequently exported from Canada. It applies to goods exported in their original imported condition, goods incorporated into manufactured products that are exported, and goods destroyed under CBSA supervision.
How long do I have to file a duty drawback claim in Canada?
Duty drawback claims in Canada must be filed within four years of the date the goods were imported. Claims filed after this deadline are not eligible for refund regardless of the amount of duties paid.
What types of goods qualify for duty drawback in Canada?
Qualifying goods include goods exported in the same condition as imported, goods used as inputs in manufacturing exported products, goods destroyed under CBSA supervision, and certain goods that were defective or non-conforming at time of import.
How much of the duty paid can I recover through drawback?
The maximum recovery is 99% of the duties originally paid. The 1% retention is a CBSA administrative fee. The actual amount depends on the quantity of goods exported relative to the amount imported.
What documentation is needed to support a drawback claim?
Required documentation includes original import entries, proof of duty payment, export documentation (export B13 or shipper's export declaration), and records linking the imported goods to the exported goods. Ezcustoms manages the full documentation package.