
DUTY DRAWBACK
Drawback entries are a request for a 99 percent refund of
duties paid on merchandise that is exported or destroyed
under CBP supervision within 3 years from the date of
importation.
Categories of drawback entries are as follows:
• Unused Merchandise (same condition).
Merchandise that is imported and exported in the same
condition and unused within 3 years from the date of
importation
• Rejected Merchandise. Merchandise that is imported
not conforming to the importer’s standards of approval
and then exported within 3 years from the date of
importation
• Manufacturing Drawback. Merchandise that is im-
ported and used in the production or manufacture ...