The below following are the minimum criteria to claim for processing drawback claims. Any individual must be the legal owner of the goods at the time the goods are exported. You must have paid customs duty on imported goods.
What is drawback CBP?
Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods and refunded when the merchandise is exported or destroyed.
What is the rule 3 of drawback rules?
Rule 3 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, outlines conditions for granting drawbacks on exported goods. The rule stipulates that drawbacks are allowed subject to compliance with various acts and rules, including the Customs Act, Central Excise Act, Finance Act, and GST Acts.
What is a customs drawback?
Duty drawback is the refund of customs duties, taxes and fees paid on imported items that are matched with exported or destroyed items. This refund can be part or all of the amount paid by the trader against the import duty, which includes customs duty, sales tax, and any other refundable fee imposed.
What is the accelerated payment privilege for duty drawback?
Accelerated Payment enables claimants to receive refunds within weeks instead of years. Without the Accelerated Payment privilege, drawback claims are paid at liquidation, which can happen up to four years after the date the claim was filed. A drawback bond is required for use of the Accelerated Payment privilege.
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People also ask
What is the drawback program for CBP?
Drawback is the refund, reduction or waiver in whole or in part of customs duties assessed or collected upon importation of an article or materials which are subsequently exported.
Are anti-dumping duties eligible for drawback?
Can I claim drawback on antidumping/countervailing duties? No.
Who can claim drawback?
(1) Under 19 U.S.C. 1313(j)(1), the exporter (or destroyer) shall be entitled to claim drawback. (2) The exporter or destroyer may waive the right to claim drawback and assign such right to the importer or any intermediate party.
Related links
CBP Form 7553 - Notice of Intent to Export, Destroy or Return
Aug 5, 2025 CBP Form 7553 - Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback Forms Trade.
19 CFR 190.35 - Notice of intent to export or destroy
A notice of intent to export or destroy merchandise which may be the subject of an unused merchandise drawback claim (19 USC 1313(j)) must be provided to CBP.
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