A possible duty drawback claim starts with import and export evidence. Before discussing a refund, identify the jurisdiction, the goods involved and the specialist who will assess eligibility.
For Canada, the CBSA Drawback Program describes relief for qualifying imported goods that are later exported or used in goods for export. It also notes restrictions that may apply under CUSMA. Those Canadian rules should not be presented as US claim rules.
Assemble a traceable file
- Identify the importer and the import transaction records.
- Retain the duty payment information and product descriptions.
- Match exported goods to the import or manufacturing records that explain their origin.
- Collect export invoices, transport documents and any required proof of export.
- Identify other parties who may be entitled to claim, so the specialist can check whether waivers are needed.
Ask for an eligibility review
Give the file to a qualified customs specialist and ask which rules, documentation and filing route apply. Use the CBSA program memorandum as a current reference for the Canadian process.
Record unanswered questions and missing documents before proceeding. Do not treat an imported shipment, a tariff classification or a later export as proof of a certain refund amount or payment date.