Duty Drawback Application Process

This program may be relevant to you if you are an importer, exporter, processor, owner, or producer of goods which were subject to duties at the time of importation, and which have been subsequently exported from Canada. After the goods have been exported from Canada, a claim for a drawback (refund) of the duties paid on the imported goods may be filed.

Where more than one person is eligible to file a claim, the claimant must secure a waiver from all other eligible claimants waiving their rights to claim a drawback (Form K-32A or Form K-32B).

To file a claim complete Form K32, Drawback Claim, and submit it, together with supporting documentation, to the nearest Canada Border Services Agency office. The supporting documentation could include but is not exclusive to:

• a copy of export sales invoice
• bill of landing or other shipping document
• other proof of export as requested by Canada Border Services Agency
• if you are not the importer, a waiver on commercial documentation or original and copy of any: Form K-32A, Certificate of Importation, Sale or Transfer
• if you are not the exporter, waiver on commercial documentation or original and copy of any: Form K-32B, Drawback Certificate of Sale for Exportation
• evidence if your exports are affected by NAFTA

Return to Foreign Trade Zones – Drawback (refunding of duties)