Companies that may benefit fall into three groups:
- Importers that export. Distributors, parts suppliers and brands that pay duty on goods and later ship some abroad unused.
- Manufacturers. Companies that use duty-paid inputs to make products they export.
- Companies with returns or rejects. Sellers that export or destroy goods returned by customers, or goods that arrived defective or off-spec.
A drawback successor, such as a company that acquired the importer's business, can designate its predecessor's imports.
Claims are signed by an officer, partner or owner, by an employee with a power of attorney, or by a licensed customs broker holding your power of attorney.
What settles it is your records: duty paid, goods exported or destroyed within five years of import, and the evidence that connects the two.
Your entries decide; see How do I know if my company is eligible for duty drawback?
- Who qualifies for duty drawback?
- Who can benefit from customs duty drawback?
Written by the NexQloud Drawback team from the primary sources linked on this page.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
