Resources

In this section you will find practical resources designed to support your understanding of duty drawback and related customs processes.

Whether you are looking for quick answers to common questions, detailed information on customs and border protection, or definitions of key terms, these resources are here to guide you.

Explore the topics below and access the information that is most relevant to your needs.

Resources

In this section you will find practical resources designed to support your understanding of duty drawback and related customs processes.

Whether you are looking for quick answers to common questions, detailed information on customs and border protection, or definitions of key terms, these resources are here to guide you. Explore the topics below and access the information that is most relevant to your needs.

Frequently Asked Questions

Here you will find answers to the most common questions about duty drawback and related customs procedures. Our FAQ section is designed to give you quick and straightforward explanations, so you can easily understand how the process works and what it means for your business.

What makes collaboration with your partners more effective than managing this internally?

While some importers and exporters may be able to implement such programs independently to a limited extent, most companies experience an imbalance between their import and export activities. This imbalance often results in excess volumes that require the expertise of our partners’ intermediary trade services to be managed effectively.
By leveraging this structured approach, companies can ensure compliance, operational efficiency, and the realization of the maximum benefits available.

Will the integration of your services require changes to our logistics processes?

No significant changes will be required. Our partners integrate seamlessly with your existing logistics framework, working directly with your current brokers, carriers, and service providers. This approach ensures business continuity and minimizes operational disruption. You will retain full oversight of all transactions and material movements, with transparent communication and real time visibility throughout the process.

How is the confidentiality of our business information protected?

Our partners uphold the highest standards of confidentiality between all importers and exporters, acting as independent intermediaries to ensure that no confidential or proprietary information is disclosed under any circumstances. Furthermore, additional confidentiality is maintained on the import side, where our partners serve as the importer of record, thereby safeguarding your company’s identity and all sensitive business information.

Frequently Asked Questions

Here you will find answers to the most common questions about duty drawback and related customs procedures. Our FAQ section is designed to give you quick and straightforward explanations, so you can easily understand how the process works and what it means for your business.

What makes collaboration with your partners more effective than managing this internally?

While some importers and exporters may be able to implement such programs independently to a limited extent, most companies experience an imbalance between their import and export activities. This imbalance often results in excess volumes that require the expertise of our partners’ intermediary trade services to be managed effectively.
By leveraging this structured approach, companies can ensure compliance, operational efficiency, and the realization of the maximum benefits available.

Will the integration of your services require changes to our logistics processes?

No significant changes will be required. Our partners integrate seamlessly with your existing logistics framework, working directly with your current brokers, carriers, and service providers. This approach ensures business continuity and minimizes operational disruption. You will retain full oversight of all transactions and material movements, with transparent communication and real time visibility throughout the process.

How is the confidentiality of our business information protected?

Our partners uphold the highest standards of confidentiality between all importers and exporters, acting as independent intermediaries to ensure that no confidential or proprietary information is disclosed under any circumstances. Furthermore, additional confidentiality is maintained on the import side, where our partners serve as the importer of record, thereby safeguarding your company’s identity and all sensitive business information.

Official U.S. Government Publications and Regulatory Updates

In this section, you will find official publications, policy documents, and updates from United States government agencies, including the White House, the Federal Register, the Office of the United States Trade Representative (USTR), and U.S. Customs and Border Protection (CBP).

Drawback

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.

Drawback Questions (FAQs)

Drawback: Trade Remedies Frequently Asked Questions (FAQs)

Imposing Temporary Section 122 Duties

The purpose of this message is to provide guidance regarding the February 20, 2026 Presidential Proclamation

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Glossary of Drawback Types

Substitution Manufacturing Drawback 19 U.S.C. § 1313(b)

Allows refund of duties on imported merchandise used in manufacturing when commercially interchangeable domestic or imported materials of the same kind and quality are used in production and the resulting products are exported or destroyed.

Rejected Merchandise Drawback 19 U.S.C. § 1313(c)

Grants refund of duties on imported merchandise that is defective, not as ordered, or shipped without the consent of the consignee, if returned to the foreign supplier or destroyed under CBP supervision.

Unused Merchandise Drawback 19 U.S.C. § 1313(j)(1)

Permits refund of duties on imported merchandise that has not been used in the United States and is exported or destroyed under Customs supervision within the statutory time limit.

Substitution Unused Merchandise Drawback 19 U.S.C. § 1313(j)(2)

Allows drawback where commercially interchangeable merchandise, imported or domestic, is substituted for the imported goods and exported or destroyed without use in the United States.

Petroleum Derivatives Drawback 19 U.S.C. §1313(p)

Provides a specific drawback for qualified articles of petroleum and petroleum derivatives, allowing refunds of duties without the need for direct identification of the imported merchandise used in production or substitution.

Glossary of Drawback Types

Substitution Manufacturing Drawback 19 U.S.C. § 1313(b)

Allows refund of duties on imported merchandise used in manufacturing when commercially interchangeable domestic or imported materials of the same kind and quality are used in production and the resulting products are exported or destroyed.

Rejected Merchandise Drawback 19 U.S.C. § 1313(c)

Grants refund of duties on imported merchandise that is defective, not as ordered, or shipped without the consent of the consignee, if returned to the foreign supplier or destroyed under CBP supervision.

Unused Merchandise Drawback 19 U.S.C. § 1313(j)(1)

Permits refund of duties on imported merchandise that has not been used in the United States and is exported or destroyed under Customs supervision within the statutory time limit.

Substitution Unused Merchandise Drawback 19 U.S.C. § 1313(j)(2)

Allows drawback where commercially interchangeable merchandise, imported or domestic, is substituted for the imported goods and exported or destroyed without use in the United States.

Petroleum Derivatives Drawback 19 U.S.C. §1313(p)

Provides a specific drawback for qualified articles of petroleum and petroleum derivatives, allowing refunds of duties without the need for direct identification of the imported merchandise used in production or substitution.