Drawback
Drawback is a refund, in whole or in part, of duties, fees and internal revenue taxes imposed on imported merchandise. Drawback is paid based on the exportation or destruction of imported merchandise or a valid substitute.
After February 22, 2019, paper drawback claims are no longer accepted. All drawback claims must be filed electronically in ACE and in accordance with the Trade Facilitation Trade Enforcement Act of 2015 (TFTEA) (Pub. L. 114–125, 130 Stat. 122).
Duties, taxes, and fees subject to drawback
Duties and fees subject to drawback include all ordinary Customs duties, marking duties assessed under §304(c), Tariff Act of 1930, as amended (19 U.S.C. 1304(c), internal revenue taxes which attach upon importation, merchandise processing fees for unused merchandise drawback pursuant to 19 U.S.C. 1313(j), and drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv); and harbor maintenance taxes for unused merchandise drawback pursuant to 19 U.S.C. 1313(j), and drawback for substitution of finished petroleum derivatives pursuant to 19 U.S.C. 1313(p)(2)(A)(iii) or (iv).
Disclaimers
The importer/exporter is solely responsible for his act of importation/exportation, and he is solely liable for the the duties, fees, and penalties upon his act of importation/exportation. The information provided on CBPbrokers.com is to our best knowledge and experiences and it is not your definitive source for information. If you have any doubts or need additional clarifications, US Customs and Border Protection (CBP) and other US government agencies are the definitive sources for your questions.
