How far back can I claim duty drawback?
Five years from the date of import: a complete claim must be filed within five years, or it's deemed abandoned.[1]
10 questions
Read the full answer
We've never participated in a duty drawback program before. Can we claim drawback on past transactions?
Yes, for imports within the last five years, but how far a lookback reaches depends on the claim type.[1]
How long does duty drawback take?
It depends mostly on whether you hold accelerated payment from CBP.
What is accelerated payment for drawback?
Accelerated payment is a CBP privilege that pays a drawback claim before the claim liquidates, in exchange for a bond that covers any overpayment.
When can I expect my first drawback refund?
It depends on whether you hold accelerated payment when you file.
The detail
If you do, CBP can pay before the claim is final; its only published timing, from 2018, is that processing "will generally take place within 3 weeks of the claim resubmission date."
If you apply first, CBP has up to 90 days to decide.
Without it, payment follows liquidation, which is deemed one year after filing unless CBP extends it, up to four years.
We never promise a date.
How long does it take to get the claim package?
Within 24 hours of a complete document package.* Until your package is complete, the completeness meter shows what's missing, in plain words.
*24 hours from a complete package: entry summaries (CBP 7501), commercial invoices, packing lists, transport documents and export records for the period, plus the bill of materials and production records for manufacturing claims. We tell you the moment your package is complete, and the clock starts then. CBP rulings, waivers and approvals are separate from this clock.
The detail
Your broker's review and filing come after the claim package is ready, and the agent never files anything.
When does a drawback claim liquidate?
A claim not liquidated within one year of filing is deemed liquidated at the amount claimed, unless CBP extends it, up to four years in total.
The detail
Drawback is computed on final liquidated duties. If CBP reduces a claim at liquidation, your broker can protest under Part 174.
Keep claim records for three years after liquidation.
When do my oldest imports pass the five-year limit?
Each import's own date sets its limit: a claim must be filed within five years of that date.
The detail
Imports from October to December 2021 pass the limit between October and December 2026; imports from January to March 2022 pass it between January and March 2027.
The agent dates every import line, so your broker can see which come first.
How long does CBP take to approve a waiver, ruling or accelerated payment?
CBP has 90 days to decide a waiver of prior notice, a retroactive approval or an accelerated payment application.
The detail
A notice of intent gets a decision on examination within 2 working days, and a destruction notice within 4 working days.
The regulations set no deadline for manufacturing rulings.
How far ahead must I file a notice of intent?
At least 5 working days before exporting unused merchandise, or before returning rejected merchandise to CBP custody, and at least 7 working days before a destruction.
The detail
A waiver of prior notice removes the per-export notice for unused and rejected merchandise. Past exports made without notice need a one-time retroactive approval.
Editorial
Sources and changes
Written by the NexQloud Drawback team from the primary sources linked on this page.
Change log
- First published.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
Get started
Read less. Run the demo.
Run the demo on a sample file. About three minutes.
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01
Upload one quarter.
Entry summaries, invoices and export records.
WhoYou
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02
AI drafts your claim.
It ties each export to its import, to the cent.
WhoThe agent
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03
Your broker files. CBP pays you.
The refund goes directly to your bank account.
WhoA licensed broker
Your email and name open the demo. We never ask for your ACE login or bank details.
Ready now? Start a claimIEEPA refunds
Got your IEEPA refund? Drawback is the one that repeats.
We check every entry for CAPE first, the order CBP recommends.[13] Drawback can recur every year.
Which tariffs qualify?
For partners
Be the firm that finds your clients a second refund.
Brokers earn the drawback fee. CPA firms bill their own work. Refund firms keep their CAPE clients. Design partners help shape it before launch.
Apply to partner
No fee to apply. We reply within 2 business days.
What is duty drawback?
A refund of up to 99% of the duties, taxes and fees you paid on imports that you later export or destroy, or that went into products you export.[1] It works in any industry.
When can I start?
We open to importers in waves, in the order of the waitlist. The demo shows the whole product with sample data today, and partners can apply now.
What will you need from me?
One quarter of records to start: entry summaries, invoices, packing lists, shipping documents, and export, return or destruction records.
How long until CBP pays?
With accelerated payment, CBP can pay before the claim is final. Its only published timing, from December 2018: processing "will generally take place within 3 weeks of the claim resubmission date."[2]
Can I use my own customs broker?
Yes. Invite your own broker, or use one we name before you sign. Your POA stays with your broker, and your broker sets its own fee.
What if CBP pays less than claimed?
The fee follows what CBP actually pays. If CBP later recovers part of a payment, the fee is reduced to match.
Do you file CAPE claims?
No. We check every entry for CAPE first and flag what belongs there. You or your broker files CAPE. Refund firms work through one of you.