You may qualify for a drawback, which is a refund of customs duties paid for imported goods. You may import goods without paying duties if
Drawbacks can also be given when imported goods go beyond their natural shelf life, become obsolete, or become surplus. In these cases, the goods must be destroyed by order of a Canada Border Services Agency (CBSA) officer. See Memorandum D7-2-3, Obsolete or Surplus Goods, for more information.
You can temporarily use a motor vehicle in Canada before you export it without affecting your eligibility for a drawback. See Memorandum D7-3-2 Exported Motor Vehicles Drawback for the temporary use of vehicles.
How soon do I need to make a claim?
In most cases, you have to present a claim within four years (five years for destroyed goods) from the time the goods arrive in Canada. You must export or destroy the goods before you can file a claim.
What do I need to know about payment?
The CBSA may give you a full or partial refund when you file your claim. When the Agency partially refunds a claim, it will pay you any balance owing after your claim is verified.
Should you not receive a full refund within 90 days of submission, the CBSA will pay interest on any balance owed to you.
Note: If goods are exported to the United States or Mexico, there may be restrictions under the North American Free Trade Agreement (NAFTA). See Memorandum D7-4-3, NAFTA Requirements for Drawback and Duty Deferral, for more information.