Understanding the Duty Drawback Timeline From Filing to Refund

If your business imports goods into the United States, you may be entitled to recover up to 99% of the duties paid on certain merchandise through the U.S. Customs and Border Protection (CBP) duty drawback program. Whether your goods are used in manufacturing and exported, remain unused before export, or are rejected prior to destruction or export, duty drawback can mean significant cost recovery.

But as with most customs processes, timing is everything. Missing a deadline can result in forfeiting your refund entirely. Let’s break down the duty drawback timeline, from the date of import to receiving your refund, and how Comstock helps you stay on track.

Step 1: Knowing Your Filing Deadlines

Most drawback privileges allow for a five-year “reach back” timeframe from the date of filing a claim to the date the merchandise was imported. This means your completed drawback claim must be successfully transmitted to CBP, including all required documentation, within that five-year period.

If your claim isn’t filed on time, older imports are considered expired, and CBP does not typically grant extensions unless responsible for the delay.

Step 2: Filing Your Claim

All drawback claims must be filed electronically through the Automated Commercial Environment (ACE). A complete claim includes:

Drawback Entry Number and Filing Port Code
Claimant ID Number
Applicable Drawback Provision
Drawback Claim Date and Total Amount Requested
Import Entry Summary / HTS Data
Details of Exportation or Destruction
Notice of Intent to Export or Destroy (if applicable)

Because accuracy is critical, establishing a rolling calendar of eligible entries with checkpoints and reminders can help ensure timely and compliant submissions.

Step 3: Refund Processing Time

Once your drawback claim is submitted, CBP will issue payment within 4-6 weeks for claimants with accelerated payment privileges. For claimants filing without accelerated payment privileges, refunds will not be issued until the claim liquidates. This process can take up to four years.

Step 4: Who Can Claim Duty Drawback?

The exporter or destroyer of the goods is entitled to the drawback. However, these rights can be assigned to another party, such as the importer or manufacturer, through a formal waiver or transfer of merchandise.

Why Partner With Comstock?

The duty drawback timeline isn’t just about counting years; it’s about planning ahead, filing accurately, and keeping your business’s cash flow in mind. With the right partner, you can maximize your refunds while staying fully compliant. With over 165 years of customs brokerage expertise, Comstock has guided businesses of all sizes through the complexity of duty drawback. Our seasoned team: