Duty Deferral Program - Duty Drawback - Obsolete or Surplus Goods You Destroy

A drawback is a refund of the duties paid on imported goods. In this case, the drawback applies to obsolete and surplus goods that must be destroyed under a customs officer's supervision.

Eligibility Criteria

Importers, exporters, processors, owners or producers of obsolete or surplus goods can apply.  

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

When more than one person is eligible to file a drawback claim, the Canada Border Services Agency needs waivers from the other eligible claimants before they can process your claim.
 

Summary

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goods that are obsolete or surplus to your requirements, or that are further manufactured into a final product that is obsolete or surplus.

Filing a claim for refund

To claim a drawback, complete Form K32 or K32-1, Drawback Claim and send it to your local customs office. Attach a certified copy of Form E15 Identification of Goods Exported or Destroyed to identify the goods you have destroyed.

Time limit

You have to file a claim within five years from the date you imported the goods. You cannot file a claim until you have destroyed the imported goods.

To obtain the above referenced forms, of if you require personal assistance, contact the Customs Client Services Office closest to you or visit the CBSA web site.

Manitoba Contact(s):
See National Contact.

National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html