FAQs

Duty drawback is a refund of Customs duties, taxes, and fees paid on imported goods that are subsequently exported or destroyed.

Begin by understanding the regulations and your place in the import or export process. Then, gather the necessary documentation and consult with a Customs broker or duty drawback specialist to navigate the filing. Customs will want to see clear documentation, and we ensure you’re compliant with their regulations.

Required documents may include:

• proof of import (entry summaries)
• proof of export (such as bills of lading, export declarations, etc.)
• inventory records
• evidence of manufacturing (for manufacturing drawback).

You may think your company needs to be the importer of record and exporter in order to qualify. But others may qualify for a drawback refund as well. Talk to a drawback specialist about your use case.

There are several types of duty drawback

• Unused merchandise drawback pertains to goods that are imported and exported in the same condition.
• Manufacturing drawback is used for merchandise that is made into a new and different article having a distinctive name, character, or use requirements.  This type can also apply to a process including, but not limited to, an assembly by which merchandise is made fit for a particular use, even though it does not meet the requirements of the former.
• Rejected merchandise drawback applies when the goods do not conform to sample or specifications, have been shipped without the consent of the consignee, or have been determined to be defective

Talk to a specialist to find out if you qualify for one of these.

The refund rate is up to 99% of the duties, taxes, and fees paid on the imported goods.

Yes, duty drawback can be claimed on goods subject to Section 301 tariffs if they are exported or destroyed, following the same procedures as for other duties.