Specialized Exporting and Importing
The transactions described in this part are distinguished by the fact that they involve a combination of both exporting and importing. Several such transactions are described in this chapter.
Drawback is a program administered by U.S. Customs and Border Protection that permits a refund of 99 percent of the U.S. customs duties paid on merchandise that has been imported into the United States and is thereafter exported (certain duties, such as antidumping duties, are not eligible for drawback). In order to claim the refund, Customs must be able to trace that the merchandise was actually imported and then exported. Several types of drawback programs exist.
The first is called manufacturing ...