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[Music] should be aware of drawback is what they call matching import rich companies with extra rich companies so there are very few companies that are fully integrated for dramatic purposes meaning that you import the same product that you export there are customs rulings out there that permit companies to match up so if you are for example a wine importer that doesnt export and you can find a wine exporter does export wine you can insert a third company in between them to active experience of sorts you can use you can claim drawback on their exports to cancel out your duty payment on your imports online is a little complicated but its been one of the industries that has been drawn kevie so to speak and while that principle is loud one of the changes in the new drug life law affects excise tax on previously wine users had been able to almost cancel out excise tax payments by taking wine produced in the United States that is generally subject to an excise tax and exporting it withou