Duty Drawbacks

Duty drawback offers a pathway for U.S. importers to receive a refund, potentially up to 99%, on certain duties, taxes, and fees they paid when importing merchandise. This refund is available if the imported goods are later exported or destroyed and meet the program’s requirements. Companies with eligible goods can achieve significant cost reductions through this process.

Who can claim duty drawback?

Those entitled to claim drawback are

• The exporter or destroyer
• the importer if they are the same party as the exporter (or have been assigned the right to claim drawback)
• the manufacturer, producer, or intermediate party (if they have been assigned the right to claim drawback)

Claimants can self-file, but due to the complexity of the claim (as well as necessary software), it is advisable to enlist the service of a licensed Duty Drawback Specialist Import Customs Clearance Broker in Miami

Valid Duty Drawback Claims

• Merchandise processing fees
• Particular excise taxes
• Normal duties are paid on an entry basis
• Harbor maintenance fees
• Marking duties

Types of US Duty Drawbacks

• 19 U.S. Code 1313 (a) — Articles Made from Imported Merchandise
• 19 U.S. Code 1313 (b) — Substitution for Drawback Purposes  
• 19 U.S. Code 1313 (d) — Flavoring Extracts
• 19 U.S. Code 1313 (e) — Imported Salt for Curing Fish
• 19 U.S. Code 1313 (f) — Exportation of meats cured with imported salt
• 19 U.S. Code 1313 (h) — Jet aircraft engines
• 19 U.S. Code 1313 (i)(1) — Unused merchandise
• 19 U.S. Code 1313 (i)(2) — Substitution unused merchandise
• 19 U.S. Code 1313 (c) — Merchandise Not Conforming To Sample or Specifications  
• 19 U.S. Code 1313 (g) — Materials for construction and equipment of vessels built for foreigners

Collaborate with knowledgeable drawback professionals. Initiate the process by connecting with our drawback team, providing your shipment specifics and initial questions. We’re here to help you understand your duty drawback potential and navigate the requirements.