United States · CBP duty drawback
Duty drawback eligibility guide.
Pick what happened to the imported goods and enter the import date. See the likely drawback pathway, the deadlines, and a 99% refund estimate. A guide only; drawback claims are filed electronically with CBP.
US duty drawback refunds up to 99% of eligible duties, taxes and fees paid on imported goods that are later exported or destroyed, used in an exported product, or returned as rejected. Unused and manufacturing claims generally need the export or destruction within 5 years of importation, and the claim filed within 5 years of importation.
Your goods
Your estimate
What this guide checks
- Refund: up to 99% of the duties, taxes and fees paid that qualify. The estimate multiplies your entered amount by 99%.
- Unused merchandise: the goods must not be used in the United States and must be exported or destroyed under CBP supervision within 5 years of importation. Substitution also needs the same 8-digit HTS subheading.
- Manufacturing: imported material made into an exported product. The export must be within 5 years of importation; manufacturing must happen within 3 years of the manufacturer receiving the material.
- Rejected merchandise: non-conforming goods returned to CBP custody within 3 years of release.
- Filing: most TFTEA drawback claims must be filed within 5 years of importation, through CBP’s ACE system. A licensed customs broker or drawback specialist normally prepares them.
- Special rules apply to Canada and Mexico exports, free trade zones, and some trade-remedy duties. This guide does not decide those.
Official sources, read October 2026: CBP, drawback FAQs, CBP, What Every Member of the Trade Community Should Know About: Drawback, CBP ruling H326262 on substitution unused merchandise drawback and 19 U.S.C. 1313.
Frequently asked questions
What is duty drawback?
A refund of certain duties, taxes and fees paid on imported goods that are later exported, destroyed or returned. CBP generally refunds 99% of the eligible amount.
How long do I have to claim drawback?
CBP says most TFTEA drawback claims must be filed within five years of importation. Older CBP material shows a three-year period under the earlier law, which has been superseded.
Can I claim drawback on goods I sold in the US?
No. Drawback depends on the goods, or goods made from them, leaving the US or being destroyed, and unused claims require that the goods were not used in the US.
Do other countries have drawback?
Many do under other names. This guide covers the US CBP program only; Canada has its own duty relief and drawback program through the CBSA.
Estimate only
This page is a planning guide, not customs, tax or legal advice. Rules, thresholds and fees change; confirm with the official source linked above, a customs broker or an accountant. It does not look up or verify anything in a government register, and calculations run in your browser; nothing is sent anywhere.