Duty Drawback: How It Works and Refund Calculator

Duty drawback is a refund of customs duties, certain taxes and fees paid on imported goods that are later exported or destroyed. In the United States it is set by 19 USC 1313 and can return up to 99% of the duties paid. With higher tariffs on many imports since 2025, drawback has become one of the few ways to recover tariff costs on goods that leave the country again. The calculator estimates your refund; the guide below explains when you qualify.

What is duty drawback?

If you import goods, pay duty, and then export them (as they are, or made into another product) or destroy them under CBP supervision, you can claim back 99% of the eligible duties. The claim is filed electronically in ACE, usually by a licensed customs broker or drawback specialist.

Types of duty drawback

Type	Section	When it applies
Unused merchandise, direct	1313(j)(1)	The same imported goods are exported or destroyed without being used
Unused merchandise, substitution	1313(j)(2)	Goods with the same 8 digit HTS code are exported instead of the imported ones
Manufacturing, direct	1313(a)	Imported materials are used to make goods that are exported
Manufacturing, substitution	1313(b)	Same kind and quality materials, domestic or imported, are used in exported goods
Rejected merchandise	1313(c)	Goods that did not match the order or were defective are returned

How the refund is worked out

Duty paid per unit × units exported or destroyed × 99%. Example: 12,000 USD of duty on 1,000 units is 12 USD a unit; exporting 400 units gives 4,800 USD of eligible duty and a refund of 4,752 USD. A broker fee, often a share of the refund, comes off that. For substitution claims the refund is limited to the lower of the duty on the import and the duty the exported goods would have paid. Find the duty on an import with the US tariff calculator and the code with the HTS code lookup.

Deadlines and records

• The claim must be filed within 5 years of the date of import.
• Exports generally need to happen within 5 years of import (3 years for rejected merchandise).
• Keep the import entries, proof of export (bill of lading, export filing in AES) and inventory records that link the export to the import.

Which duties qualify

Ordinary duties and Section 301 duties are generally eligible. Some trade remedy duties (for example certain Section 232 and emergency tariffs) have been excluded from drawback by their own orders, and antidumping and countervailing duties have their own rules. Confirm with a licensed customs broker before you count on a refund.

Copy the result, or save it as a PDF or Excel file. Nothing you type leaves your browser.