Duty Drawback, is the oldest trade program in the United States and was codified in 1789. Drawback is the refund of duties, certain taxes, and certain fees collected upon the importation of merchandise into the United States. Drawback refunds are only allowed upon the export/destruction of the imported merchandise or a valid substitute, or the export/destruction of a certain article manufactured from the imported merchandise or a valid substitute. Claimants may be the importer, exporter, or intermediate party within the drawback transaction.

Claimants can recover the following duties, taxes and fees paid on the imported merchandise:

• Regular duties paid on an entry
• Voluntary tenders of duties
• Marking duties
• Certain excise taxes (Includes Internal Revenue Tax (IRT))
• Harbor maintenance fees
• Merchandise processing fees
• Duties tendered as a result of a 19 U.S.C. 1592(d) duty demand
• Duties tendered in a prior disclosure per 19 C.F.R. 162.74
• Trade Remedy duties collected under sections 201 and 301 of the Trade Act of 1974 (P.L. 93-618)
• Other miscellaneous fees as authorized by U.S. Customs and Border Protection (CBP)