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Drawback
Up to 99% of the duties paid on merchandise that is exported or destroyed.
Worked example
An importer paid $74,567.72 in duties on 11,025 imported units. Later, 4,662 of those units are exported unused, and they qualify for direct identification unused merchandise drawback. What is the most drawback that can be claimed?
- Duties paid on the import
- $74,567.72
- Units imported
- 11,025
- Units exported unused
- 4,662
- Duties on the exported units: $74,567.72 x 4,662 / 11,025 = $31,531.49.
- Drawback is capped at 99% (19 CFR 190.31(a)): $31,531.49 x 99% = $31,216.18.
Answer: $31,216.18
Where it comes from: 19 CFR 190.31(a)
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