The short answer
You file a duty drawback claim electronically in ACE, as a drawback entry (entry type 47) sent through ABI by the claimant or a licensed customs broker. A complete claim lists each designated import entry line (10-digit HTS number, duties paid, entered value, quantity) and the export or destruction it is matched to, plus any notice of intent, and it must be complete within five years of the import date. With an approved accelerated payment privilege and bond, CBP usually pays within three weeks; otherwise the refund comes when the claim liquidates.
Key takeaways
- Claims go through ABI only, not the ACE Portal and not a CBP office. You can file your own claims with CBP-certified software; filing for anyone else takes a customs broker license.
- A complete claim has four parts: the electronic entry, any CBP Form 7553 notice, the import entry data, and the evidence of export or destruction (19 CFR 190.51).
- File within five years of the import date. A claim that is still incomplete at that point is considered abandoned.
- Certificates of delivery are no longer used. Business records now show who holds the right to claim.
How to file a drawback claim, step by step
1.Confirm the claim type and who holds the right to claim
Most claims are unused merchandise (19 U.S.C. 1313(j)), manufacturing (1313(a) and (b)) or rejected merchandise (1313(c)). The exporter or destroyer usually claims, and the right can be transferred; since CBP's November 2025 notice, transfers are shown with business records instead of certificates of delivery. Manufacturers first need a ruling: a letter of notification to follow a general manufacturing drawback ruling, filed with or before the first claim (19 CFR 190.7), or a specific ruling from CBP Headquarters (190.8).
2.Give notice before you export or destroy, or get a waiver
CBP Form 7553 tells CBP the goods are leaving so it can decide whether to examine them. For unused merchandise, file it at least 5 working days before export (19 CFR 190.35); for destruction, at least 7 working days before (190.71); for rejected merchandise returned to CBP custody, at least 5 working days before (190.42). A waiver of prior notice (190.91) covers future shipments only, and CBP decides on applications within 90 days. A one-time waiver (190.36) can excuse one missed notice, once per claimant.
3.Gather the import data
For each import line you designate: the entry and line number, the 10-digit HTSUS number, the duties paid, the entered value, the quantity and the unit of measure (19 CFR 190.51). The ACE report ES-003 lists this at the line level. For Section 301 duties, report both the Chapter 99 number and the regular Chapter 1 to 97 number; see Section 301 drawback.
4.Gather the export or destruction evidence
Keep the export records for every shipment you claim: the electronic export information (EEI) plus commercial documents such as invoices and bills of lading, because CBP has said AES data alone does not necessarily prove exportation. For substitution claims, you also need the classification of the exported goods, which must share the imported goods' 8-digit HTS subheading.
5.Match imports to exports and calculate the claim
Each import line can be claimed once. The amount claimed is generally 99% of the eligible duties, taxes and fees, and substitution claims are capped by the lesser-of rule. How you pair imports with exports decides how much you recover; see drawback matching.
6.File the entry in ACE through ABI
Transmit the claim as entry type 47 with the drawback provision, the export details and any manufacturing ruling number. Upload the supporting documents within 24 hours of filing (19 CFR 190.51), and answer any CBP request for evidence within 30 days (190.52).
7.Take accelerated payment, or wait for liquidation
With accelerated payment (19 CFR 190.92), CBP pays an estimate before it finishes reviewing the claim, usually within three weeks of the acceptance date in ACE. It needs a written application, which CBP decides within 90 days, and a bond large enough to cover the estimated drawback. Without it, payment waits for liquidation; see how long drawback takes. CBP has paid all refunds electronically since February 6, 2026.
8.Keep the records
Keep every record that supports the claim for 3 years after the claim liquidates (19 CFR 190.15).
Who can file a duty drawback claim?
The claimant can file its own claims through ABI with CBP-certified software, and no license is needed for that. Filing drawback for anyone else is customs business, so it takes a licensed customs broker (19 CFR 111.1 and 111.2). Claims can't be filed through an ACE Portal account or at a CBP office. Many importers file through their customs broker, which already has their entries and power of attorney.
How long do you have to file a drawback claim?
Five years from the date the merchandise was imported (19 U.S.C. 1313(r)). The claim has to be complete within that window: a claim that is still incomplete when it closes is considered abandoned, and the filing date is the date CBP receives a complete claim (19 CFR 190.51(e)). That five-year reach also means a first claim can cover several years of past imports and exports.
What holds a drawback claim up?
- An export or destruction without a Form 7553 notice or a waiver of prior notice.
- Missing import data on a designated line, or documents uploaded more than 24 hours after filing.
- Exported goods that do not share the import's 8-digit HTS subheading on a substitution claim.
- Section 301 duties claimed without both HTS numbers.
- An accelerated payment claim without a bond large enough to cover the estimate.
Where does Stable Software fit?
DrawbackAI by Stable Software does the matching and claim assembly, and customs brokers file the claims for their importer clients under their own filer code and power of attorney. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.
Sources
- 19 CFR 190.51: Completion of drawback claims
- 19 CFR 190.35: Notice of intent to export or destroy
- 19 CFR 190.91: Waiver of prior notice
- 19 CFR 190.92: Accelerated payment
- 19 CFR 190.15: Recordkeeping
- 19 U.S.C. 1313: Drawback and refunds
- CBP: Drawback ACE frequently asked questions
- CBP: Drawback overview
- CBP notice ending certificates of delivery (Federal Register, Nov 24, 2025)
Related
Frequently asked questions
How do I file a duty drawback claim with CBP, step by step?
Confirm the claim type and that you hold the right to claim; file CBP Form 7553 before you export or destroy (or hold a waiver); gather the import entry lines and the export evidence; match them and calculate 99% of the eligible duties; then transmit the claim in ACE through ABI as entry type 47 and upload the documents within 24 hours. File within five years of the import date.
Can I file a drawback claim through the ACE Portal?
No. CBP accepts drawback claims only through ABI, either by the claimant with certified software or by a licensed customs broker or service provider. Claims cannot be filed through an ACE Portal account or at a CBP office.
Do I need a customs broker to file duty drawback?
Not for your own claims: a claimant can file through ABI with CBP-certified software. Filing drawback for another company is customs business and requires a customs broker license.
What is CBP Form 7553 used for?
It is the notice of intent to export, destroy or return merchandise for drawback, so CBP can decide whether to examine the goods. It is due at least 5 working days before an unused merchandise export and 7 working days before a destruction, unless you hold a waiver of prior notice.
How long do I have to file a duty drawback claim?
Five years from the date of import, and the claim must be complete within that window or it is considered abandoned.