Drawback

Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods.  Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision.

Administration

Drawback Center Locations

Publication/Forms

• Drawback: A Refund for Certain Exports
• CBP Form 7551 and Instructions
• CBP Form 7552 and Instructions
• CBP Form 7553 and Instructions

References

• Cargo Systems Messaging Service - Certain Cargo Systems Messaging Service correspondence (e.g., 12-00546 and 13-000476)  may be of some assistance to those participating in drawback.
• Drawback in ACE Information Notice
• ABI Error Message Dictionary

Topics/Issues

Chilean Free Trade Agreement

Drawback Claims Filed on Goods Subject to Chile Free Trade Agreement

Manual / Electronic Drawback Submissions - According to Title 19 of the Code of Federal Regulations at section 111.2(b)(2)(D)(ii) “[a] broker granted a permit for one district may file drawback claims manually or electronically at the drawback office that has been designated by Customs for the purpose of filing those claims, and may represent his client before that office in matters concerning those claims, even though the broker does not have a permit for the district in which that drawback office is located.”

A licensed Customs broker in possession of a valid national permit may file drawback claims at any of the (4) drawback offices (Chicago, Houston, New York, and San Francisco) regardless of the district in which the filer (e.g., Customs broker) is permitted. The drawback claim is submitted directly to the drawback office and not through the port of entry.

Merchandise Processing Fee

Instructions for Calculating Merchandise Processing Fees for Drawback

Petroleum

• Drawback of Federal Excise Tax Paid on Petroleum Products
• Drawback of Federal Excise Tax Paid on Petroleum Products - Revised Claim Documentation

Special Privilege Application Templates

• Sample Application for Drawback Waiver of Prior Notice of Intent to Export or Destroy
• Sample Application for Drawback Compliance Program
• Sample Application for Drawback One Time Waiver
• Sample Application for Drawback Accelerated Payment
• Combined Application for one or more Drawback Privileges

For additional questions about protests in ACE, please visit CBP's  ACE Drawback Frequently Asked Questions page.