Do I need to be in a regulated industry to claim drawback?
No. Drawback works in any industry that imports and then exports, returns or destroys goods.
FAQ
Duty drawback in every industry
Drawback works in any industry that imports and then exports, returns or destroys goods. You don't need to be in a regulated industry.
- Filed by a licensed broker†
- Published fees, charged after CBP pays
- Sealed on AMD SEV-SNP
10 questions
Read the full answer
Which industries claim drawback?
Mostly wholesalers, manufacturers and retailers, led by apparel, footwear and textile businesses, in CBP's random sample of drawback claimants.
Can apparel and footwear companies claim drawback?
Many do: apparel, footwear and textile businesses were the largest group in CBP's sample of drawback claimants, at 18.7%.
The detail
Ordinary duty runs high, such as 32% on synthetic-fiber sweaters and 20% on textile-upper athletic shoes over $12 a pair.
Drawback can return up to 99% of it on goods you export unused, ship to Canada or Mexico in the same condition, or take back from retail customers and then export or destroy.
Can consumer brands and e-commerce sellers claim drawback?
They can. Since duty-free de minimis was suspended on August 29, 2025, low-value imports generally pay duty, so cross-border orders filled from U.S. stock, and returns you export or destroy, can carry drawback.
The detail
Retail goods returned to you for any reason can qualify once you export or destroy them, with notice to CBP first, and you can match them to an import made within 1 year before with the same 8-digit tariff number and SKU.
Can furniture and home goods importers claim drawback?
They can, and the value is mostly in the special duties.
Much furniture enters free of ordinary duty, but the 25% Section 232 duty on upholstered wooden products and on kitchen cabinets and vanities is drawback-eligible.
The detail
It is set to rise on January 1, 2027, to 30% and 50% respectively.
Goods shipped to Canada or Mexico in the same condition, and damaged goods destroyed under CBP's rules, can both carry drawback.
Can auto parts and aftermarket companies claim drawback?
They can, with one split.
Ordinary and Section 301 duty on parts you export unused can come back as unused-merchandise drawback, while Section 232 duty on auto parts allows manufacturing drawback only, when the parts go into goods you export.
The detail
Some aftermarket parts pay 2.5% ordinary duty, and Chinese-origin parts on Section 301 Lists 1 to 3 add 25%.
Can wholesalers and distributors claim drawback?
They can, and wholesalers were the largest group of claimants in CBP's sample, at 41.3%.
The detail
Goods you import and then sell abroad without using them can carry unused-merchandise drawback, and the goods you imported, exported to Canada or Mexico in the same condition, get full drawback, up to 99%, not the USMCA lesser-of amount.
Can industrial machinery makers claim drawback?
They can. Imported parts built into machines you export, such as bearings, castings, valves and controls, can carry manufacturing drawback, which needs a manufacturing ruling, and spare parts exported unused can carry unused-merchandise drawback.
The detail
Section 232 duty on primary steel, aluminum and copper gets no drawback. See Duty drawback for industrial machinery makers.
Can electronics makers and contract manufacturers claim drawback?
They can. Components built into assemblies you export can carry manufacturing drawback, parts that were defective or off-spec when imported and go back to the supplier can carry rejected-merchandise drawback.
The detail
Excess stock exported unused can carry unused-merchandise drawback. Section 232 duty on semiconductors gets no drawback, but other duties on the same entries may.
See Duty drawback for electronics and contract manufacturers.
Can aerospace and defense suppliers claim drawback?
They can. Spares exported unused, imported parts built into assemblies you export, and parts rejected back to the supplier can all carry drawback.
The detail
Drawback runs on commercial records, so keep CUI-marked files, drawings and technical data out of the upload (see Should I upload drawings, specifications or CUI?).
- 19 U.S.C. 1313(a), (b), (c), (j)[3]
Editorial
Sources and changes
Written by the NexQloud Drawback team from the primary sources linked on this page.
Change log
- First published.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
Get started
Read less. Run the demo.
Run the demo on a sample file. About three minutes.
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01
Upload one quarter.
Entry summaries, invoices and export records.
WhoYou
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02
AI drafts your claim.
It ties each export to its import, to the cent.
WhoThe agent
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03
Your broker files. CBP pays you.
The refund goes directly to your bank account.
WhoA licensed broker
Your email and name open the demo. We never ask for your ACE login or bank details.
Ready now? Start a claimIEEPA refunds
Got your IEEPA refund? Drawback is the one that repeats.
We check every entry for CAPE first, the order CBP recommends.[13] Drawback can recur every year.
Which tariffs qualify?
For partners
Be the firm that finds your clients a second refund.
Brokers earn the drawback fee. CPA firms bill their own work. Refund firms keep their CAPE clients. Design partners help shape it before launch.
Apply to partner
No fee to apply. We reply within 2 business days.
What is duty drawback?
A refund of up to 99% of the duties, taxes and fees you paid on imports that you later export or destroy, or that went into products you export.[3] It works in any industry.
When can I start?
We open to importers in waves, in the order of the waitlist. The demo shows the whole product with sample data today, and partners can apply now.
What will you need from me?
One quarter of records to start: entry summaries, invoices, packing lists, shipping documents, and export, return or destruction records.
How long until CBP pays?
With accelerated payment, CBP can pay before the claim is final. Its only published timing, from December 2018: processing "will generally take place within 3 weeks of the claim resubmission date."[17]
Can I use my own customs broker?
Yes. Invite your own broker, or use one we name before you sign. Your POA stays with your broker, and your broker sets its own fee.
What if CBP pays less than claimed?
The fee follows what CBP actually pays. If CBP later recovers part of a payment, the fee is reduced to match.
Do you file CAPE claims?
No. We check every entry for CAPE first and flag what belongs there. You or your broker files CAPE. Refund firms work through one of you.