Exporters play a critical role in duty drawback. If goods leaving the U.S. were previously imported — or are commercially interchangeable with imported goods — the exporter or a related party can recover up to 99% of the customs duties originally paid.
You bring goods into the U.S., pay duties, then export those same goods to another country. Under direct identification (19 USC 1313(a)), you can recover up to 99% of the duties paid.
You import raw materials, manufacture finished products in the U.S., and export the finished goods. Manufacturing drawback (19 USC 1313(b)) lets you recover duties on the imported inputs.
You import goods and separately export commercially interchangeable domestic goods. Under unused substitution (19 USC 1313(j)(2)), the exported domestic goods can be matched against the import duties for recovery.
Even if you don't export directly, the supply chain may enable drawback. If goods you handle are ultimately exported by a downstream party, the drawback privilege can be transferred.
Drawback is fundamentally tied to exportation. CBP requires proof that goods have left U.S. commerce. The export must occur within 5 years of the original import date, and the exporter must demonstrate that the goods were not consumed or used domestically before export (for unused merchandise claims).
Exports to all countries qualify for drawback, with one exception: goods shipped to USMCA partner countries (Canada and Mexico) are subject to the lesser-of rule, which limits the drawback refund to the lesser of the U.S. duties paid or the duties owed in the destination country.
Destruction under CBP supervision is also treated as an "export" for drawback purposes under 19 USC 1313(a) and (j)(2), allowing recovery of duties on goods that are destroyed rather than exported.
Electronic export declarations filed with CBP through AES. The Internal Transaction Number (ITN) serves as primary proof of export.
Ocean or air bills of lading showing the goods left the U.S. Include consignee, port of exit, and description of merchandise.
Export invoices linking the goods exported to the commercial transaction. Must match quantities and descriptions to the drawback claim.
For goods requiring formal export entries, the export documentation filed with CBP at the port of exit.
The right to claim drawback can be transferred between parties in the supply chain. An importer who pays duties can transfer their drawback rights to an intermediate party or the exporter via a Certificate of Delivery (CBP Form 7552).
This is common when the importer and exporter are different entities. The party who ultimately files the drawback claim must have documentation establishing the chain of custody from import through export.
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