What is a Drawback?

To file a claim for a « Drawback» refers to the refund of duties paid on imported raw material, directly used for further process or production of goods in Canada, which will NOT be consumed in Canada prior to their export.

You may request a refund for the following merchandises:
Exported goods
Scrap or waste stemming from processing operations
Exported motor vehicles

Who may submit an application for Drawback?

If you are the importer, exporter (of the imported/exported goods), producer or owner of merchandise subjected to exploitation in Canada before their export, you may claim a Drawback.

If more than one person appears of the application, you must obtain a waiver from the other owners entitled to a claim. The time frame to file an application for a Drawback is within four (4) years following the date the merchandise was released from customs. In the case of imported spirits, the admissible time frame is five (5) years.

Drawback are not applicable on merchandises for which duties exemption were received for goods, prior to importation, were consumed or expended in the processing before their import. Other merchandise which are excluded from Drawback claims are fuel, plant equipment.