Guide

Imported goods later exported: claim an eligible drawback of customs duties paid

Link import and export records, calculate eligible duties, identify the proper claimant and preserve the audit trail.

Priority

Commercial drawback is not a refund for a personal purchase or ordinary GST/HST. Do not claim the same duties under two programs.

Confirm the scope

Confirm that goods were exported in the same condition or consumed in manufacturing an exported product.

Link import declaration, classification, value, duties, inventory, production and export evidence item by item.

Determine the proper claimant, obtain any required waiver and calculate only eligible amounts.

File within the time limit, answer CBSA and retain records, calculations and controls for the required period.

Official sources are linked in the guide. Checked August 29, 2026; confirm current rules, forms and deadlines with the responsible authority.

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