Pacific Century Customs Service

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Duty Drawback Drawback programs may obtain significant revenue savings, which would otherwise go untapped as business expenses. However, drawback is a complex area with the risk of large penalties due to improper filings, record management, or transaction structure. We help minimize such legal risks by structuring and implementing drawback programs to the maximize benefits to our clients. What is drawback? Historically the word drawback has denoted a situation in which a duty or tax that has been lawfully collected is refunded or remitted, wholly or partially, because of a particular use made of the commodity on which the duty or tax was collected. Drawback was initially authorized by the first tariff act of the United States in 1789. Since then it has been part of the law, although from time to time the conditions under which it is payable have changed. The rationale for drawback has always been to encourage American commerce or manufacturing, or both. It permits American businesses to compete in foreign markets without the handicap of including in its costs, and consequently in its sales price, the duty paid on imported merchandise. Drawback Resources Information on duty drawback can be found by clicking on any of the following topics: • Customs statute for duty drawback: 19 U.S.C. Section 1313 19 U.S.C. Section 1313a • Customs regulations for duty drawback: 19 C.F.R. Section 191 • Customs Informed Compliance Publication on Duty Drawback Types of Drawback Several types of drawback are authorized under Title 19 United States Code Section 1313 (19 U.S.C.

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