Duty drawback, or Drawback, is an export incentive program that allows U.S. importers, exporters, and manufacturers to recover, in part or in whole, certain duties, taxes, and fees paid on imported merchandise or domestically produced flavoring extracts, medicinal or toilet preparations, bottled distilled spirits and wines
Drawback is a refund of the Customs duties and certain fees paid on imported merchandise as well as the refund of certain very specific Internal Revenue taxes. Customs issues these refunds only when the imported merchandise is either exported or destroyed and when a claim for drawback has been made. Drawback laws allow drawback claimants to file drawback claims for imports five years from the date the merchandise is imported or entered into the United States. A claim for drawback may not be filed prior to the date of exportation.
Direct Identification (19 USC 1313(j)(1))
Substitution (19 USC 1313(j)(2))
Direct Identification (19 USC 1313(a))
Substitution (19 USC 1313(b))
Rejected Merchandise Drawback (19 USC 1313(c))
Packaging Material (19 USC 1313(q))
Flavoring extracts; medicinal or toilet preparations; bottled distilled spirits and wines (19 USC 1313(d))
Duty Drawback - CBP
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