What duty drawback is
Duty drawback is a refund of up to 99% of the customs duties, taxes, and fees you paid on imported merchandise that is later exported or destroyed under CBP supervision. CBP retains 1%. It is one of the few ways importers legitimately recover money already paid to Customs, and it is widely under-claimed. The program is authorized by 19 U.S.C. 1313 and implemented by the modernized drawback regulations at 19 CFR Part 190 (under the Trade Facilitation and Trade Enforcement Act, TFTEA 2015).
The 99% refund
The statute provides that an amount calculated under regulations is refunded as drawback; those regulations set the refund at 99% of the duties, taxes, and fees attributable to the exported or destroyed merchandise. The amount you can recover therefore depends on what you actually paid. That is why the duty paid is a value you enter, not a rate this tool looks up. Partial exports are pro-rated by the exported share.
The main drawback types
- Manufacturing drawback (19 U.S.C. 1313(a)/(b)): imported merchandise is used to manufacture or produce an article in the US, and that article is then exported or destroyed. Subsection (b) allows substitution, using other merchandise classifiable under the same 8-digit HTS subheading.
- Unused-merchandise drawback (19 U.S.C. 1313(j)(1)): imported goods are exported or destroyed before the close of the 5-year period and were not used in the US. Subsection (j)(2) permits substitution of same-8-digit-HTS goods.
- Rejected-merchandise drawback (19 U.S.C. 1313(c)): goods that do not conform to sample or specification, are defective, or were shipped without consent, and are returned, exported, or destroyed under customs supervision within 5 years.
Substitution
You do not always have to export the exact imported units. Substitution drawback lets you claim on merchandise classifiable under the same 8-digit HTS subheading as the imported goods, for manufacturing (1313(b)) and for unused merchandise (1313(j)(2)). This matters when inventory is commingled and you cannot trace individual lots, but the classification match and the records still have to hold up.
The 5-year window
A drawback claim must be filed within 5 years of the date the merchandise was imported (TFTEA; 19 CFR 190.51(e)(1)). A complete claim is timely if it is successfully transmitted before that deadline; claims not completed in time are treated as abandoned, with only a narrow Presidential-disaster extension. Start early: assembling the export and inventory proof takes longer than most importers expect.
Records and proof you need
Drawback is a documentation exercise. To survive CBP review you generally need the import records (entry summary, duty paid), evidence of export or of destruction under CBP supervision, and inventory/manufacturing records linking the exported article back to the dutied import (or to the substituted same-HTS goods). Missing or weak proof is the most common reason otherwise-eligible claims fail.
How to file (ACE)
Drawback claims are filed electronically through a CBP-authorized electronic system: the drawback module in ACE (Automated Commercial Environment). A claim may require a drawback ruling, and supporting documentation must be uploaded promptly. Many companies use a licensed customs broker or a drawback specialist to prepare and file; specialists commonly work on a contingency fee (often 20-30% of the refund).
Who should consider drawback
Importers who re-export, companies that import components to manufacture goods sold abroad, businesses that destroy or return defective imported stock, and anyone with significant duties paid on goods that did not ultimately stay and get used in the US. If you import and export (or import and destroy) at any volume, a few thousand dollars in paid duty can be worth the paperwork.
FAQ
Is the 99% guaranteed?
The 99% is the statutory/regulatory ceiling on the duties, taxes, and fees attributable to the exported or destroyed merchandise (CBP keeps 1%). Your actual refund depends on what you paid, the eligible share, and CBP's determination of your records.
Do I have to export the exact goods I imported?
Not necessarily. Substitution drawback (1313(b) and 1313(j)(2)) lets you claim on goods classifiable under the same 8-digit HTS subheading, subject to the rules and records.
How long do I have to file?
Five years from the date of importation. A complete claim must be successfully transmitted before that deadline (19 CFR 190.51(e)(1)).
Can I file it myself?
Yes. Claims are filed electronically in CBP ACE, but the records and rulings are demanding, so many importers use a licensed customs broker or a drawback specialist.
Does this tool file my claim?
No. It is a free eligibility and refund-estimate screen. The optional one-time report helps you prepare; the actual claim is filed by you or your broker in CBP ACE.
Sources
Rules verified:
How this checker works & its sources
Eligibility and the 99% refund estimate are computed locally in your browser from the rules in 19 U.S.C. 1313 and 19 CFR Part 190; nothing is sent to a server. The duty paid is your input; there is no rate table. This is an estimate, not a CBP determination. Primary sources: 19 U.S.C. 1313 (statute), 19 CFR Part 190 (Modernized Drawback), and 19 CFR 190.51 (electronic filing and the 5-year window).