- What is Drawback?
- Regulatory Changes to Drawback
- First Time Filer
- Drawback in ACE References
- Important Policy Updates
- Important Technical Issues/Updates
- CSMS Messaging
- Hot Topics
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.
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
Important Policy 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:
- Trade Policy Updates: CSMS Message 56208
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.
Merchandise Processing Fee
301/201 Trade Remedies
- Drawback of Federal Excise Tax Paid on Petroleum Products
- Drawback of Federal Excise Tax Paid on Petroleum Products - Revised Claim Documentation
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:
Specific drawback claim and/or privilege application questions: Contact Drawback Specialist and/or one of the four Drawback Offices
Specific HQ Rulings: firstname.lastname@example.org