GlossaryEN1 min readUpdated: Jun 8, 2026

duty drawback

When goods are imported, customs duties become payable.

Last updated: 8 June 2026Published: 19 June 2025

Source: https://en.wikipedia.org/wiki/Duty_drawback

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When goods are imported, customs duties become payable. Duty drawback is the partial or full refund of those duties and import taxes when the goods are subsequently exported, processed under customs control, or destroyed. The mechanism exists in most customs territories to prevent double taxation on imported materials that are processed and re-exported. This is essential for exporters' competitiveness: they do not bear import duties on materials they transform into finished goods for shipment abroad. Claims require proof of original customs invoices and temporal proximity between importation and export or processing.

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Calculate customs valueWork out import duties and customs valueOpen Calculate transport costWork out freight / road costOpen Calculate volumetric weightDetermine the chargeable weightOpen

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duty drawback

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