Duty Drawback, is the oldest trade program in the United States and was codified in 1789. Drawback is the refund of duties, certain taxes, and certain fees collected upon the importation of merchandise into the United States. Drawback 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: Regular duties paid on an entry Voluntary tenders of duties Marking duties Certain excise taxes (Includes Internal Revenue Tax (IRT)) Harbor maintenance fees Merchandise processing fees Duties tendered as a result of a 19 U.S.C. 1592(d) duty demand Duties tendered in a prior disclosure per 19 C.F.R. 162.74 Trade Remedy duties collected under sections 201 and 301 of the Trade Act of 1974 (P.L. 93-618) Other miscellaneous fees as authorized by U.S. Customs and Border Protection (CBP) Most Common Types of US drawback Direct Identification Manufacturing Drawback (19 U.S.C. 1313(a)): Upon the exportation or destruction of articles manufactured or produced in the US with the use of imported merchandise, provided that the manufactured articles have not been used prior to exportation or destruction, drawback of 99% of the duty, taxes and fees paid upon importation may be claimed. If the manufactured articles will be destroyed, claimants must notify CBP of the destruction by filing CBP Form 7553 with CBP Officers at the port of examination. Substitution Manufacturing Drawback (19 U.S.C. 1313(b)): If imported duty-paid merchandise, or merchandise classifiable under the same 8-digit HTS subheading number as such imported merchandise, is used in the manufacture or production of articles in the US, upon exportation or destruction of the manufactured articles, notwithstanding the fact that none of the imported merchandise may actually have been used in the manufacture or production of the exported or destroyed articles, and only if the manufactured articles have not been used prior to such exportation or destruction, drawback of 99% of the duty, taxes and fees on the value of the imported or substituted merchandise, whichever is less, may be claimed. If the manufactured articles will be destroyed, claimants must notify CBP of the destruction by filing CBP Form 7553 with CBP Officers at the port of examination. Merchandise not Conforming