If you import goods into the U.S. and any of those goods — or commercially interchangeable merchandise — are later exported, you may be eligible to recover up to 99% of the customs duties you paid. This is duty drawback under 19 USC 1313.
When imported goods — or substitutable merchandise — are exported or destroyed, importers can recover up to 99% of the duties, taxes, and fees originally paid to CBP.
With tariff rates increasing across multiple trade actions, drawback provides a direct mechanism to recover duties on goods that leave U.S. commerce — turning a cost center into recovered revenue.
Drawback refunds are cash returned to your business. For importers with significant export activity, recovered duties can materially improve operating margins and free up working capital.
Drawback does not require changes to sourcing, logistics, or operations. If you already import and export, you may be leaving money on the table without filing.
You import goods and later export those exact same goods. The import entry and export shipment reference the same physical merchandise.
You import goods and export commercially interchangeable domestic or imported goods that were never used in the U.S. The exported goods must be classifiable under the same 8-digit HTSUS number.
You import raw materials or components and use commercially interchangeable goods to manufacture products that are exported. Common for manufacturers who source both domestically and internationally.
Collect your CF7501 entry summaries (import data) and proof of export — bills of lading, AES filings, or commercial invoices showing goods left the U.S.
Identify which imports can be matched to exports based on HTS classification, commercial interchangeability, and timing requirements (within the 5-year drawback window).
Maximize recovery by selecting the optimal matching configuration — pairing the highest-duty imports with qualifying exports to get the largest possible refund.
Produce ABI-compliant drawback files and submit to CBP through the Automated Commercial Environment (ACE). Track claim status through liquidation and refund.
Exports must occur within 5 years of the original import date.
CF7501 entry summaries, commercial invoices, bills of lading, and proof of export (AES records or carrier documentation).
Import and export goods must match by 8-digit HTSUS classification for substitution claims.
Claims must be submitted via ABI through the Automated Commercial Environment (ACE) system.
Up to 99% of duties, taxes, and fees paid on the qualifying import entry.
Upload your import and export data. Our AI matches entries, optimizes claims, and generates ABI-compliant files for CBP submission.
See How it Works