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Drawback

A duty drawback is a refund by CBP of the duties, taxes, or fees paid on imported goods, which were imposed upon importation. More broadly, a drawback also includes the refund or remission of other excise taxes pursuant to other provisions of law. CBP's duty drawback scheme under the Customs Act of 1962 allows exporters to receive a refund on customs duties they paid on imported products that are then used or incorporated into other products for export or remain unused until importation.

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CBP Denies Protest of Duty-Free Treatment of Plastic Containers for Failing Documentation Requirements
August 22, 2022 by Ben Perkins|Customs Rulings

Inconsistent documentation cost a manufacturer of plastic pallets, trays and lids duty-free treatment on returned items, CBP said in a June 13 HQ ruling addressed to the Automotive and Aerospace Center of Excellence and Expertise, directing it to deny a protest by ZF TRW Canada (ZF).

Topics:Tariff classification rulings, Country of origin cases, CBP CROSS Rulings
Parkdale America Accuses CBP in Trade Court of Erring in Drawback Denial
May 19, 2022 |Litigation

CBP improperly denied an importer's "mixed use" drawback claim, despite provisions in CBP's regulations allowing claims based on imports used for both pre- and post-Trade Facilitation and Trade Enforcement Act (TFTEA) drawback, an importer told the Court of International Trade in a complaint filed May 16 (Parkdale America LLC v. United States, CIT #22-00019).

Topics:Court of International Trade activity
Commerce Properly Adjusted for a Turkish Duty Drawback as It Has Done for Decades, Exporter Says
February 24, 2022 by Jacob Kopnick|Litigation

The argument that a Turkish duty drawback program fails to qualify for a drawback adjustment in an antidumping duty case disregards "decades of [Commerce Department] precedent" over the program, Turkish exporter Assan Aluminyum Sanayi ve Ticaret said in a Feb. 22 brief at the Court of International Trade. Responding to AD petitioner Aluminum Association Common Alloy Aluminum Sheet Trade Enforcement Working Group, Assan said that the Turkish Inward Processing Regime (IPR) has repeatedly been found by Commerce to be eligible for a duty drawback adjustment by passing the agency's two-prong analysis on drawback (Assan Aluminyum Sanayi ve Ticaret v. U.S., CIT #21-00246).

Topics:Court of International Trade activity, Harmonized Tariff Schedule