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Drawback Overview

What is Drawback?

Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods and refunded when the merchandise is exported or destroyed.

19 CFR 190

 

Regulatory Changes to Drawback

Where were changes made to the CBP regulations?

  • New 19 CFR 190 (including Appendices)
  • Revisions to 19 CFR Part 191
  • Revisions to 19 CFR Part 181

Why were changes made to the CBP regulations?

  • Conformity with TFTEA requirements (19 U.S.C. 1313, as amended)
  • Conformity with prior statutory changes (where regulations had not been updated already)
  • Streamlining procedures and requirements/minor technical updates

 

First Time Filer

The final rule implementing TFTEA Modernized Drawback was published on December 18, 2018.

February 24, 2019 and onward, all drawback claims must be filed electronically in ACE and pursuant to TFTEA legislation (19 CFR 190).

First Time Drawback Filer

Drawback in ACE References

Important Policy Updates

Updates:

  • Drawback section of the ACE Business Rules and Process Document recently updated and posted to CBP.gov
  • Drawback CATAIR recently updated and posted to CBP.gov
  • The newly revised CBP Form 7553 has been posted to CBP.gov

Important CSMS Messages:

CSMS Messaging

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.

New CSMS Page

Hot Topics

Chilean Free Trade Agreement

For more information on Chile Drawback, please click here


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.


NAFTA Drawback


Merchandise Processing Fee


301/201 Trade Remedies


Petroleum


Special Privilege Application Template


New Class Codes

  • New Class Codes: there are two new class codes for Drawback, 674 (oil spills tax) and 675 (domestic paid tax).

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

Questions related to drawback? Please contact the following:

Technical drawback questions: Client Representative. If you do not have an assigned client representative, send an email to  clientrepoutreach@cbp.dhs.gov

Policy drawback questions: OTDRAWBACK@cbp.dhs.gov

Specific drawback claim and/or privilege application questions: Contact Drawback Specialist and/or one of the four Drawback Offices

Specific HQ Rulings: hqdrawback@cbp.dhs.gov

 

Last modified: 
March 30, 2020