Drawback Program - Claiming a drawback for obsolete or surplus goods you destroy

In this context, a drawback is a refund of the customs duties paid on imported goods that are beyond their natural shelf life, have become obsolete due to the design of their function, or are surplus and are destroyed under a Canada Border Services Agency (CBSA) officer's direction.

Qualifying for a drawback

If you are the importer, exporter, processor, owner or producer of goods, you may be able to receive a drawback if you destroy imported goods that are obsolete or surplus, or that are further manufactured into a final product that is obsolete or surplus.

To be eligible for a drawback under the Drawback Program, your goods have to be undamaged, unused, not useable or saleable, and destroyed under a CBSA officer's direction.

When more than one person is eligible to file a drawback claim, waivers must be submitted by the other eligible claimants before the CBSA can process your claim.

Claiming a drawback

To claim a drawback, complete Form K32, Drawback Claim (PDF, 133 KB), and send it to your local CBSA office. Attach a certified copy of Form E15, Certificate of Destruction/Exportation (PDF, 466 KB), to identify the goods you have destroyed.

Time limits

You have to file a claim no later than five years after you import the goods. You cannot file a claim until you have destroyed the imported goods.

Payment and compliance

The CBSA often fully or partially refunds properly prepared and supported claims shortly after you file them. When the Agency partially refunds claims, it pays the balance owing after verifying the claim. When the Agency does not fully refund a claim within 90 days of you filing it, it will pay interest on the outstanding balance.

More information

For more information or for help preparing your claim, contact your local CBSA office.