Every year, Canadian businesses and importers in Canada pay millions in customs duties often more than they actually owe. With the right tariff classification and customs duty recovery strategy, many products qualify for lower duty rates while staying 100% compliant with the Canada Border Services Agency (CBSA). At Leyton Canada, we help companies recover overpaid customs duties, optimize import costs, and enhance compliance—risk-free. Our success-based fee model means you only pay when we secure your refund.
Every year, Canadian businesses pay millions in customs duties they may not actually owe. While overpayments can stem from straightforward errors, customs duty recovery is less about mistakes and more about interpretation and creating ideas looking at your product and asking: How can we classify it at a more beneficial duty rate while remaining 100% compliant?
At Leyton Canada, we specialize in interpreting the tariff to ensure goods are correctly re-classified to your best financial benefit, all the while enhancing your customs compliance standing. With a 100% success-based fee structure, there’s no risk if we don’t recover a refund for you, you owe us nothing.
Customs duty recovery allows businesses to reclaim overpaid import duties caused by:
● Incorrect tariff classification (HS codes)
● Misapplied customs valuation methods
● Errors in origin rules or missed duty drawback claims.
Refunds can be claimed retroactively up to 4 years (5 years if goods are destroyed).
Successful claims bring cash back and lower landed costs, while strengthening compliance with the CBSA.
● Who can apply for Custom Duty? Importers in Canada, exporters, manufacturers, owners, or producers of good.
● Timeframe: Refund claims must be filed within 4 years of the import date (5 years if goods are destroyed).
● Goods exported: Eligible if goods are re-exported in the same condition.
● Goods used in production: Eligible if imported materials are used to manufacture goods that are later exported.
● Goods destroyed: Eligible if destroyed under CBSA supervision (obsolete, excess, or defective goods).
● Exclusions: Duty refunds don’t apply to GST/HST or duties on alcohol (wine, beer, spirits).
2019: Recoveries by Issue
| Issue | Share of Recoveries |
|---|---|
| Tariff Classification | 76% |
| Origin | 12% |
| Drawback | 7% |
| Valuation | 4% |
| Remission | 1% |
With over 28 years of global consulting experience and a dedicated Canadian customs team, Leyton brings together tax specialists, trade compliance experts, and proprietary tools to maximize your recovery while keeping you fully compliant with the Canada Border Services Agency (CBSA).
Ensuring products are classified correctly to secure the lowest applicable duty rates.
Recovering duties paid on goods that are later exported or destroyed.
Leveraging agreements like CUSMA for preferential duty treatment.
Identifying savings opportunities through compliant adjustments.
Providing ongoing customs compliance consulting and proactive advice to avoid future overpayment and secure refunds.
We review and sign a simple engagement and authorization form.
We request your FIRM report from CBSA and access import records through your customs broker or other secure methods.
Our analysts review entries for classification, valuation, origin, and drawback opportunities.
We share our findings for your approval before filing.
We submit all claims and manage the process until your refund is issued.
We provide recommendations to ensure you maintain the best possible duty rates going forward.
All you need to know about Customs Duty Recovery
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file customs duty refunds in Canada with the Canada Border Services Agency (CBSA) for up to four yearsBusinesses can file customs duty recovery claims with the Canada Border Services Agency (CBSA) for up to four years from the original import date. This four-year lookback window allows you to reclaim significant Canada customs refunds on past shipments, while keeping all filings 100% compliant.
The number one reason is incorrect HS classification codes that assign goods to higher duty rates than necessary. Other frequent causes include misapplied customs valuation methods, improper treatment of country of origin under trade agreements like CUSMA, and missed duty drawback opportunities when goods are re-exported, unused, or destroyed.
Once we access your import data and FIRM reports, our detailed analysis usually takes a few weeks. Filing and CBSA processing timelines vary, but many clients receive duty refunds within several months. We provide full visibility throughout the process with clear updates on expected timelines.
Leyton delivers end-to-end customs duty recovery services: analyzing data, filing refund claims, and defending them before CBSA or the Canadian International Trade Tribunal (CITT) if required. After refunds are secured, we recommend strategies to optimize tariff classification, valuation, and duty drawback programs, ensuring you achieve ongoing savings on future imports.
Talk to a specialist arrow_outward arrow_outwardNo. Our process reduces risk by improving trade compliance. We thoroughly review your tariff codes, valuation, and origin documentation to strengthen your customs position. All CBSA refund claims are filed with complete documentation, ensuring transparency and minimizing the chance of audit issues or penalties.
There is zero financial risk. Leyton works on a success-based contingency fee: if no refund is recovered, you pay nothing. Our model ensures that we are motivated to maximize your customs duty refunds while protecting your compliance with CBSA rules.