Recently, the CBSA has been enforcing the record-keeping requirements of H.S. If you claim exports to NAFTA and non-NAFTA countries within the same drawback program, all exports must be filed under the NAFTA rules. Export bills of lading for drawback proof of export for drawback claims after April 6, 1998. To obtain the drawback, the export … 800-USA-TRADE Summary . Additionally, business owners now have five years from the import date to the filing date to apply for duty drawback and must provide proof of export to qualify. According to the latest updates, all duty drawback applications are now required to be filed electronically. Duty drawback claims are based on self-assessment. To obtain the drawback, the export must be proven. Mexico Customs Process: DRAWBACK Page 1 of export.gov The U.S. Commercial Service – Your Global Business Partner. “You must have proof of the export or destruction, as well as proof that duty was originally paid." The importer is entitled to drawback subject to the fulfilment of the following conditions: a. U.S. Customs requires that if an original bill of lading, air waybill or other export lading document is not available, then a certified copy will be acceptable if it is certified by the exporting carrier stating that the Basically, duty drawback scheme core catalyst of your exports for, it fetches more of foreign exchange for the country. D7-4-2 Duty Drawback Program: A drawback may be paid in respect of certain goods manufactured in Canada and exported. A drawback may be paid in respect of certain goods imported into Canada and exported. Duty Drawback facilities on re-export of duty paid goods is also available in terms of Section 74 of Customs Act, 1962. Section 74 of the Act grants duty drawback upto 98% of the import duty paid on goods, if the goods are re-exported by the importer. Duty drawback for export is an incentive scheme to promote exports from the country. “The process of filing for drawback can be complicated, and the time it takes to receive refunds can be lengthy," says duty drawback expert Dave Corn, vice president with Comstock & Theakston Inc. in Oradell, New Jersey. To re-import goods to Canada duty-free, proof of export must be on file, and duty drawback or relief must not have been granted. 9813.00.00 and 9814.00.00 at time of re-entry to Canada. The duty drawback program is designed for Mexican companies that import products from the U.S. – typically raw materials or component parts. Duty Rate Duty for Exported Item (ea.) As evidence of export, you will need a valid export declaration for each line when making a claim for duty drawback. 3. Goods are imported into India by making payment of customs duty; If you do not claim NAFTA exports, then you are able to file substitution drawback. 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