The short answer
With accelerated payment, CBP usually pays a duty drawback claim within three weeks of accepting it, because it pays an estimate before it finishes reviewing the claim. Without accelerated payment, the refund waits until the claim liquidates, which CBP says usually takes one to three years: every import entry on the claim must be liquidated and past its 180-day protest period, and a drawback specialist must finish the review. Accelerated payment needs an approved application and a bond large enough to cover the estimated refund.
Key takeaways
- Accelerated payment: usually within three weeks of the acceptance date in ACE.
- Without it: at liquidation, which CBP says usually takes one to three years.
- Setting up accelerated payment takes time: CBP decides applications within 90 days, and the bond must cover the estimated drawback.
- CBP does not pay interest on ordinary drawback refunds, so slow claims have a real cost.
How does accelerated payment work?
Accelerated payment is CBP paying the estimated drawback before it liquidates the claim (19 CFR 190.92). It is not the liquidation itself; that still comes later. To get it you apply in writing, CBP decides within 90 days, and you need a bond sufficient to cover the estimated drawback; CBP's ACE guidance asks for an active and sufficient bond on file in eBonds. Once approved, CBP says payment usually follows within three weeks of the accelerated payment acceptance date in ACE.
What happens without accelerated payment?
The refund is paid at liquidation, and CBP will not liquidate a drawback claim until every import entry on it is liquidated and past the 180-day protest period and a drawback specialist has completed the review. CBP says claims usually take one to three years to process, and that an approved refund is usually disbursed about three weeks after the claim decision date.
Is there a deadline for CBP to liquidate a drawback claim?
Partly. A drawback claim not liquidated within one year of the claim date is deemed liquidated at the amount claimed, unless CBP extends or suspends liquidation (19 U.S.C. 1504(a)(2)(A)). That rule does not apply while the import entries behind the claim are still unliquidated: that case falls under 1504(a)(2)(B), which ties deemed liquidation to a written request for liquidation. The Federal Circuit confirmed this reading in Performance Additives (February 2026).
Does CBP pay interest on drawback refunds?
No. The Court of International Trade held in 2000 that the interest provision in 19 U.S.C. 1505(c) does not apply to ordinary drawback claims, and the Federal Circuit affirmed in 2002. That makes accelerated payment, and filing complete claims, the main ways to shorten the wait.
How can you get a drawback refund sooner?
- Apply for accelerated payment early, with a bond that covers the estimate.
- Hold a waiver of prior notice, so exports don't wait on Form 7553 notices.
- File complete claims: every designated line with its HTS number, duties, entered value and quantity, and documents within 24 hours.
- Answer CBP requests for evidence within 30 days.
- File regularly instead of saving years of claims for one large filing.
Where does Stable Software fit?
DrawbackAI by Stable Software helps customs brokers file complete, well-matched claims for their importer clients on a steady schedule, under the broker's own filer code. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.
Sources
- 19 CFR 190.92: Accelerated payment
- CBP: Drawback ACE frequently asked questions
- CBP: Drawback trade remedies frequently asked questions
- CBP video: Drawback for first-time filers (transcript)
- 19 U.S.C. 1504: Limitation on liquidation
- Federal Circuit: Performance Additives (Feb 24, 2026)
- CBP interim rule on electronic refunds (Federal Register, Jan 2, 2026)
Related
Platform modules
Glossary
Frequently asked questions
How long does it take to get a duty drawback refund from CBP?
With accelerated payment, usually within three weeks of the acceptance date in ACE. Without it, the refund comes when the claim liquidates, which CBP says usually takes one to three years.
What is accelerated payment for duty drawback, and do I need a bond to get it?
Accelerated payment is CBP paying the estimated drawback before it liquidates the claim. Yes, you need a bond sufficient to cover the estimated drawback, and CBP must approve a written application, which it decides within 90 days.
Does CBP pay interest on duty drawback refunds?
No. Courts have held that the interest provision for customs refunds does not apply to ordinary drawback claims.
When is a drawback claim deemed liquidated?
Generally one year after the claim date, at the amount claimed, unless CBP extends or suspends liquidation. The one-year rule does not run while the import entries on the claim are still unliquidated.
