Drawback

Drawback, also known as duty drawback is the refund of duties, certain taxes, and certain fees collected upon the importation of merchandise into the United States. Refunds are only allowed upon the export/destruction of the imported merchandise or a valid substitute, or the export/destruction of a certain article manufactured from the imported merchandise or a valid substitute. Claimants may be the importer, exporter, or intermediate party within the drawback transaction.
Claimants can recover the following duties, taxes and fees paid on the imported merchandise:
North American Free Trade Agreement (NAFTA) Drawback.
Drawback on merchandise exported to Canada or Mexico subject to NAFTA can be claimed per the guidance in 19 C.F.R. 181. Unused merchandise that is exported in the same condition as imported may be filed under 19 U.S.C. 1313(j)(1) and 19 C.F.R. 190. Claims under NAFTA may be filed on merchandise entered into the U.S. on or before June 30, 2020. Claims under 19 U.S.C. 1313(c) retail returns substitution may not be filed under NAFTA; retail returns direct identification are allowed.
United States–Mexico–Canada Agreement (USMCA) Drawback.
Drawback on merchandise exported to Canada or Mexico subject to USMCA can be claimed per the guidance in 19 C.F.R. 182. Unused merchandise that is exported in the same condition as imported may be filed under 19 U.S.C. 1313(j)(1) and 19 C.F.R. 190. Claims under USMCA may be filed on merchandise entered into the U.S. on or after July 1, 2020.
Filing Instructions.
Claims under 19 U.S.C. 1313(d) must be filed within 3 years from the date of export of the manufactured article. For all other provisions, a claim must be filed within 5 years from the date of import of the imported merchandise.
Claimants may self-file (claimants must possess the software to interface with CBP), use a licensed Customs Broker to file, or utilize a service provider. Brokers, service providers, and software vendors can be found on CBP.gov. Drawback claims must be submitted electronically to one of four drawback offices for processing: Newark/New York, Houston, Chicago, or San Francisco. Claimants may select any drawback office for processing regardless of the port of merchandise import. Claims must be filed through CBP's Automated Broker Interface (ABI); claimants can not file through the ACE portal. Claimants are required to provide the data defined in the drawback CATAIR, which can be found on CBP.gov. General instructions can be found on CBP.gov in the ACE Business Rules, section 14.
Privileges. CBP allows three “privileges” that enhance drawback claim processing: accelerated payment (an upfront estimated payment of drawback per 19 C.F.R. 190.92), waiver of the requirement to file CBP Form 7553 for prospective exports (19 C.F.R. 190.91), and waiver of the requirement to file CBP Form 7553 for past exports (19 C.F.R. 190.36). Claimants must submit an application for a privilege, which must be approved by a drawback office before a privilege can be used. Claimants may use either the generic privilege application sample found on CBP.gov, or provide the data elements defined in the specific regulation.
Manufacturing Rulings for Claims Filed Under 19 U.S.C. 1313(a)/(b). Claimants who use imported merchandise, or a valid substitute, to manufacture a drawback article for export/destruction must have an approved ruling prior to being approved for drawback. CBP has preapproved several common manufacturing processes as “general” rulings (found in Appendix A of 19 C.F.R. 190) that any claimant may use provided their manufacturing process falls within the manufacturing process described therein. If a claimant’s manufacturing process does not meet the requirements of a general ruling, they must request a specific ruling from CBP Headquarters per 19 C.F.R. 190.8. Claimants may file a drawback claim utilizing provisional ruling number 99-99999-999 while waiting for a ruling approval, but in such cases, CBP will not pay drawback or accelerated payment until a claimant’s ruling request has been approved.
Notice of Intent to Export or Destroy (NOI). Per 19 C.F.R. 190.35, exporters are required to notify CBP prior to the export of unused or rejected merchandise subject to drawback. Notification is made by submitting CBP Form 7553 to the CBP office of examination, which is usually the port of export. Once the requirements of the NOI have been met, the merchandise may be exported, and the executed Form 7553 is included with the drawback claim. The requirements in 19 C.F.R. 190.35 may be waived per the conditions outlined in 19 C.F.R. 190.36 or 19 C.F.R. 190.91.
For merchandise that will be destroyed, an NOI must be submitted to CBP prior to destruction per the requirements in 19 C.F.R. 190.71. Notification is made by submitting CBP Form 7553 to the CBP office of examination, which is usually the port where the destruction will occur.
Technical Assistance. CBP has personnel dedicated to assisting filers successfully transmit their claims. Claimants may contact an ABI rep by sending an email to clientrepoutreach@cbp.dhs.gov.
Public Law 114-125.
On February 24, 2015, drawback law was updated via “The Trade Facilitation and Trade Enforcement Act of 2015” (TFTEA) which modernized the drawback statutes and regulations. The final rule was published in the Federal Register on December 18, 2018.
References.
U.S. Statutory Reference: 19 U.S.C. 1313
U.S. Regulatory Reference (TFTEA): 19 C.F.R. Part 190 (supersedes 19 C.F.R. Part 191)
Drawback filing instructions at CBP.gov 
Customs Rulings Online ; include the term 'drawback' in the search field.