Duty Drawback

Also known as: Drawback, Customs Refund, Duty Refund

Definition

Duty drawback allows importers to recover up to 99% of duties paid on goods that are later exported. It’s an underutilized program—billions in potential refunds go unclaimed annually.

Types of Drawback

Type Description
Direct identification Same goods imported and exported
Substitution Commercially interchangeable goods
Manufacturing Imported goods used in exported products
Rejected merchandise Defective imports returned
Unused merchandise Imported but never used domestically

Drawback Eligibility

To qualify:

  • Duties must have been paid
  • Goods exported within 5 years of import
  • Claim filed within 5 years of export
  • Proper documentation maintained

Refund Amount

  • 99% of duties paid (1% retained by government)
  • Includes merchandise processing fees
  • May include harbor maintenance fees

Claiming Drawback

  1. File drawback entry with CBP
  2. Provide import documentation
  3. Show export proof
  4. Link import to export
  5. Wait for CBP processing (3-12 months)

Who Benefits Most

  • Manufacturers using imported components
  • Distributors exporting portions of imports
  • Companies with returned merchandise
  • Re-exporters
Ready to ship? Ship internationally with confidence
Try Free