Drawback Program

• The applicant must import commercial goods into Canada.
• The imported goods must be exported in the same condition, or used in manufacturing goods that are eventually exported.
• Imported goods that are obsolete, surplus, or destroyed may also qualify.
• The applicant must have a valid importer BN15 program account number.
• For claims on destroyed goods, destruction must be substantiated with certified documentation.

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.

• Step 1: Ensure Eligibility and Obtain Importer Account
  • Verify that your goods and activities are eligible for the Drawback Program.
  • Ensure you possess a valid importer BN15 program account number.
• Step 2: Prepare Supporting Documentation
  • Gather all necessary documentation to prove that the goods qualify for a drawback (e.g., import/export records, manufacturing records).
  • If claiming for destroyed goods, obtain a certified Form E15, Certificate of Destruction/Exportation, witnessed by a CBSA officer or a qualified third party.
  • Ensure any required waivers are collected if multiple claimants are involved.
• Step 3: Submit Drawback Claim via CARM Client Portal
  • Access the CBSA Assessment and Revenue Management (CARM) Client Portal.
  • Complete the drawback application form and attach all supporting documents.
• Step 4: Wait for CBSA Review and Refund
  • The CBSA will verify your claim and may issue a full or partial refund.
  • If a full refund is not received within 90 days, interest will be paid on any outstanding amount.
• Step 5: Contact CBSA for Assistance
  • If you need further guidance or help preparing your claim, contact your local CBSA office.

• 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.