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What is eligible for duty drawback?

Any duty, tax, or eligible fee (including merchandise processing fee) paid by reason of importation on merchandise that is not used prior to exportation or destruction is recoverable as drawback.

What is the drawback program for 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 drawback under section 74 of Customs Act?

One is called drawback under Section 74 of the Customs Act, 62 which allows drawback of duty paid on goods originally imported on payment of duty and subsequently re-exported. The manner and time limit for filing the claims are governed by Re- export of Imported Goods (Drawback of Customs duties) Rules, 1995.

What qualifies for duty drawback?

Procedures are found in Subpart D of 19 CFR 191. Any duty, tax, or eligible fee (including merchandise processing fee) paid by reason of importation on merchandise that is not used prior to exportation or destruction is recoverable as drawback.

What is Customs duty drawback?

Duty Drawback is a trusted and time-tested scheme administered by CBIC to promote exports. It rebates the incidence of Customs and Central Excise duties, chargeable on imported and excisable material respectively when used as inputs for goods to be exported.

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