How much funding can be received?

There is no informations about how much funding can be received.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Drawback Program?

Drawback Program is funded by Canada Border Services Agency (CBSA)

What are Drawback Program's eligibility criterias?

Import commercial goods later exported in the same condition Import goods used to produce other goods for export Destroy imported goods that are obsolete or surplus

Drawback Program

Last Update: June 20, 2025

Canada

Refund of duties on imported goods exported or destroyed

Drawback Program at a glance

Eligible Funding

No Condition

Timeline

Continuous Intakes

Financing Type

Grant and Funding

Eligible Industries

All industries

Grant Providers

Canada Border Services Agency (CBSA)

Status

Open

Overview of the Drawback Program program

The Drawback Program offers Canadian businesses a refund of duties paid on imported goods that are subsequently exported or destroyed, with the possibility of a full or partial refund as determined by the Canada Border Services Agency. The program aims to enhance export competitiveness by reimbursing duties on goods re-exported in the same condition, used in manufacturing for export, or classified as obsolete or surplus; there is no maximum funding amount explicitly specified.

Financing terms and conditions

Full or partial refund of duties paid on imported goods that are subsequently exported or destroyed.
Interest paid on any balance owed if a full refund is not received within 90 days of submission.

Eligible projects & activities

Exporting imported commercial goods in their original condition.
Manufacturing products in Canada using imported goods and exporting the finished products.
Destroying imported goods that have become obsolete or surplus, with certified documentation.
Exporting imported motor vehicles after purchase.

Eligibility criteria of the Drawback Program 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.

How to apply to the Drawback Program program

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.

Additional information

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.