Unused Merchandise Drawback — §1313(j)
Imported goods exported or destroyed in the same condition as imported. Two sub-types: direct identification (matched import to export) and substitution (commercially interchangeable goods).
Duty Drawback · 99% Recovery on Exports
Recover 99% of duties on exported, destroyed, or manufactured goods.
Duty drawback is the oldest U.S. duty recovery program — 200+ years old, administered by CBP under 19 USC §1313. If you imported goods and later exported, used them in manufacturing exports, or destroyed them under CBP supervision, you can recover up to 99% of the duties, taxes, and fees paid at import.
99%Of duties recoverable
5 yearsLookback window (TFTEA)
4–6 weeksRefund timeline under Accelerated Payment
0%Upfront cost
— Drawback Types We File
Three pathways under 19 USC §1313.
Manufacturing Drawback — §1313(a) & §1313(b)
Imported components used in U.S. manufacturing where the resulting product is exported. Requires an approved general or specific manufacturing ruling, which we draft and file.
Rejected Merchandise — §1313(c)
Defective or non-conforming goods exported or destroyed within 5 years of import. Covers warranty returns and quality-rejected inventory.
Accelerated Payment (AP)
Refund within ~4–6 weeks of claim filing rather than 1–2 years for full review. Requires CBP-approved drawback bond. We secure bonding through partner sureties.
— Eligibility Quick Reference
What qualifies for drawback — and what doesn't.
| Duty type | Drawback eligible? | Notes |
|---|---|---|
| Regular MPF / HMF / customs duty | Yes | 99% recoverable on qualifying goods |
| Section 301 (China) | Yes | Subject to standard drawback rules |
| Section 232 (Steel / Aluminum) | Limited | Generally eligible except Proclamations 9739/9740 |
| IEEPA duties | Use CAPE instead | IEEPA refunds run through CAPE Phase 1, not drawback |
| Antidumping / Countervailing | No | AD/CVD duties are not drawback-eligible |
— How We Run a Drawback Program
From feasibility to recurring claims.
— Step 01
Feasibility Audit
Assess 5 years of imports (ACE), exports (AES/SED), and manufacturing or destruction activities. Output: estimated recoverable amount per product line.
— Step 02
Program Design
For manufacturing drawback, draft and file general or specific rulings. Pursue WPN, OTW, and AP privileges.
— Step 03
Filing & Claims
File electronic drawback claims via ABI with full backup documentation. Batch quarterly or monthly depending on volume.
— Step 04
CBP Defense
Respond to all CBP information requests and field audits. Maintain audit-ready documentation through final review.
Find out what you’re owed.
Book a free 30-minute call with Cardinal Customs. We’ll review your import footprint, estimate your IEEPA refund window, and flag other duty recovery opportunities. No commitment, no upfront fees.
Schedule a Free Call— Or call us directly
(347) 670-3777Speak with a recovery specialist. No automated menus, no gatekeeping.
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