The guide explains duty drawback eligibility, including three conditions, drawback types, ineligible businesses, and how the five-year deadline affects recovery.
Duty drawback and IEEPA tariff refunds are two different ways to recover import duties. Compare how they work, who qualifies, which duties each covers, and why many importers can claim both at the same time.
The guide explains duty drawback calculations, including the 99% rule, how entered value and duty rates affect refunds, examples, and the effects of substitution and MPF.
A step-by-step guide to filing a duty drawback claim with CBP: gathering import data, matching exports, the ABI Drawback module, CBP Forms 7551 and 7553, accelerated payment privileges, and typical timelines.
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