Accelerated Payment

Without accelerated payment, a drawback refund waits until CBP liquidates the claim, which CBP says usually takes one to three years. With it, CBP pays its estimate of the drawback first and reviews the claim afterward (19 CFR 190.92(a)(1)). CBP calls accelerated payment the only predictable payment and says it usually arrives within three weeks of the AP acceptance date in ACE. Since February 6, 2026, CBP pays refunds electronically by ACH, so the claimant needs a U.S. bank account on file. See how long duty drawback takes.

In writing, by paper or email, to the drawback office where your claims will be filed (19 CFR 190.92(b)); since May 2026, CBP routes new applications to drawback mailboxes by the first letter of the importer of record's name (CSMS 68577428). The application includes a bond plan, an estimate of the drawback you expect to claim over 12 months, any prior denials, and a written description of your compliance procedures with sample documents. A customs broker with a power of attorney can sign the application, but the claimant signs the compliance certification. CBP weighs unpaid debts to CBP, the accuracy of past claims and prior revocations, and must decide within 90 days or explain in writing why it cannot yet (190.92(e)).

Yes. Accelerated payment is the drawback privilege that requires a drawback bond: a bond on CBP Form 301 under Activity Code 1a, Drawback Payments Refunds, large enough to cover the estimated refunds (19 CFR 190.92(d) and 113.65). If the claims outstanding exceed the bond, CBP requires more coverage before it pays any more. Since June 16, 2026, ACE treats a set of bond and accelerated payment errors as fatal rather than informational (CSMS 68974644), so check the bond details before you transmit.

An accelerated payment is an estimate, not a decision. When CBP liquidates the claim and finds it paid too much, it bills the excess, and a bill unpaid 30 days after liquidation is delinquent (19 CFR 190.92(i)); delinquent bills accrue interest and lead to a demand on the surety (19 CFR 24.3a). The claimant and the surety are jointly liable (113.65(b)), and the claimant owes any amount above the bond. CBP, for its part, pays no interest on drawback refunds. CBP can also revoke accelerated payment for good cause, effective 30 days after notice unless you appeal (190.92(f) and (h)).

DrawbackAI by Stable Software assembles drawback claims for customs brokers, who file them for their importer clients under their own filer code and POA. A broker with a client's power of attorney can also sign the client's accelerated payment application, though the client signs the compliance certification. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.