Drawback Program

Who is eligible?

• Canadian companies that import commercial goods for export
• Canadian companies that import goods to manufacture products for export
• Canadian companies dealing with obsolete or surplus imported goods that are destroyed or manufactured into other obsolete or surplus goods

Who is not eligible

• Companies that do not have a valid importer BN15 program account number.
• Companies unable to provide supporting documentation proving goods qualify for the drawback.
• Entities exporting goods to the United States or Mexico may face restrictions under the Canada-United States-Mexico Agreement (CUSMA).

Eligible expenses

• Duties paid on imported commercial goods that are eventually exported in the same condition.
• Duties paid on imported goods that are used in manufacturing processes and the resulting products are exported.
• Duties paid on imported goods that are destroyed because they are obsolete or surplus.

Eligible geographic areas

• Businesses operating in Canada that import goods into the country.

• Claims must be submitted through the CBSA Assessment and Revenue Management (CARM) Client Portal, with all supporting documentation included.
• If multiple parties are eligible for a claim, waivers are required from all parties before processing.
• Destruction of goods requires certified Form E15, validated by a CBSA officer or an independent qualified third party.
• If a full refund is not issued within 90 days, interest will be paid on the outstanding balance.