Duty drawback for wholesalers and distributors

Unused-merchandise drawback covers goods exported or destroyed without being used in the U.S. Testing, repacking, relabeling and similar steps don't count as use.^⁠[1]

You can trace exported goods to their import entry. Match by entry, SKU or lot.^{⁠[1]⁠[16]}

Your stock is mixed, and the same item comes from many entries. Goods in the same 8-digit tariff subheading stand in for yours (10 digits for some "Other" lines). A lesser-of cap applies, and you must have held the substitutes.^{⁠[1]⁠[16]}

Goods go to Canada or Mexico unchanged. Full drawback when the goods leave in the same condition; otherwise USMCA caps drawback at the lesser of the U.S. duty and the duty paid there. Substitution doesn't count for these exports, except for goods the statute lists.^{⁠[1]⁠[17]}

Goods go to Latin America or anywhere else. No USMCA cap.^⁠[1]

Damaged or unsold stock is destroyed. Notice at least 7 working days ahead; CBP may witness it; any salvage value is deducted.^{⁠[1]⁠[18]}

Every unused-merchandise export needs a notice of intent at least 5 working days before it leaves, or a waiver of prior notice. Exports already made without one need a one-time retroactive approval.^⁠[16] Every claim must be filed within five years of import.^⁠[1]

Wholesalers are also 42.5% of the 87,016 U.S. companies that both imported and exported in 2024.^⁠[20]

In a 2019 survey of large importers, most non-users who gave a reason (5 of 9) called drawback too complex. And 62% of the companies already claiming found import and export data hard to get.^⁠[21] Matching each export to its import is the work the agent does.

$900,000 × 12% = $108,000; × 99% = $106,920.

The goods for Canada and Mexico leave in the same condition, so no USMCA cap applies.^⁠[17] Fees follow the published lookback schedule and apply to principal only; an ongoing program has its own schedule.^{⁠[22]⁠[23]} Merchandise processing fees and harbor maintenance tax, which drawback can also return, are left out to keep the arithmetic plain.

A bill of lading, air waybill, freight waybill, Canadian customs manifest or cargo manifest; official postal records for mail; or records from an electronic export system CBP has approved.

Copies and records kept in the normal course of business are accepted. The proof must show the date and fact of export and the identity of the exporter.^{⁠[1]⁠[18]} Exports to Canada usually have no EEI filing, so the shipping record is your proof.^⁠[24]

For a distributor, that customer list and those resale prices are the business. Shipment manifests are public; your prices are not.^⁠[27]

Same checks, same licensed broker.

Sealed. No outside AI provider ever receives your documents, and nothing trains on them. No one sees them without your consent, and a receipt proves it.

Standard. An outside AI provider may process your documents, only on terms that bar training. Nothing trains on them. Only named NexQloud staff can open them, to fix an exception or answer a support request, and every access is logged.

A trade secret stays protected only while you take "reasonable measures" to keep it secret.^⁠[28] Sealed gives you a receipt you can keep, showing the run was sealed.

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