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How long does an importer or exporter have to file a drawback claim?
An importer and exporter must file a drawback claim within 3 years after the date of exportation. If the drawback claim is not filed within 3 years, the exporter can not file, unless CBP takes responsibility for the claim being filed untimely. The possibility of an extension is highly unlikely. Please see our Informed Compliance Publication Drawback. The publication addresses the cases in which CBP will grant an extension.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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