# duty drawback

*Last updated: 2026-06-26*

> Duty drawback is a refund of import duties, taxes, and fees paid on goods that are subsequently exported, incorporated into exported products, or otherwise qualify under specific customs conditions.

Duty drawback is a refund of import duties, taxes, and fees paid on goods that are subsequently exported, incorporated into exported products, or otherwise qualify under specific customs conditions. The mechanism prevents import charges from being embedded in the cost of exported goods, where they would undermine export competitiveness. Common scenarios include re-export of goods in unchanged condition, use of imported raw materials in manufacturing for export, and toll processing arrangements. Claimants must file a formal application with the customs authority within defined time limits and provide documentary proof linking the imported goods to the export. Duty drawback differs from inward processing relief, which suspends duty payment upfront rather than refunding it after the fact.

**Source:** [https://en.wikipedia.org/wiki/Drawback_(customs)](https://en.wikipedia.org/wiki/Drawback_(customs))

## Quick Facts

| Property | Value |
|---|---|
| Term | duty drawback |
| Language | EN |
| Word count | 115 |
| Last updated | 2026-06-26 |
| Source | https://en.wikipedia.org/wiki/Drawback_(customs) |

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