GlossaryEN1 min readUpdated: Jun 12, 2026

duty drawback (customs duty refund)

A customs duty refund, or duty drawback, recovers duties already paid on imported goods when they are subsequently exported or used in an approved manufacturing process.

Last updated: 12 June 2026Published: 27 January 2026

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

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A customs duty refund, or duty drawback, recovers duties already paid on imported goods when they are subsequently exported or used in an approved manufacturing process. A typical scenario: a producer imports raw materials (paying duties), transforms them, and exports the finished product – then claims back the paid duties. This mechanism reduces the effective tariff burden and supports global supply chains. Drawback requires meticulous record-keeping and proof that imported goods were indeed re-exported or processed as claimed.

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duty drawback (customs duty refund)

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