{"@context":"https://schema.org","@type":"DefinedTerm","name":"Duty drawback / Refund of charges","description":"A manufacturer imports raw materials, pays duties and import taxes on entry, then exports the finished product shortly afterwards – duty drawback returns all or part of those payments. The mechanism is available only where the applicable customs legislation or a free trade agreement explicitly provides for it. The most common scenarios are inward processing relief, where imported inputs are transformed domestically before re-export, and the direct re-export of goods in an unaltered state. Claims","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/duty-drawback-refund-of-charges","inLanguage":"en","dateModified":"2026-06-26T15:05:37.589099","citation":"https://www.wcoomd.org/en/topics/facilitating-trade-digital-trade/duty-drawback.aspx","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/duty-drawback-refund-of-charges","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Duty drawback / Refund of charges · A manufacturer imports raw materials, pays duties and import taxes on entry, then exports the finished product shortly afterwards – duty drawback returns all or part of those payments. · Quelle: https://www.wcoomd.org/en/topics/facilitating-trade-digital-trade/duty-drawback.aspx"}