Each comes in a direct-identification or substitution version, and destruction can take the place of export.
Unused merchandise (1313(j)). Imported goods exported or destroyed without being used in the U.S., within five years of import.
A notice of intent is due at least 5 working days before each export, unless CBP has granted a waiver of prior notice.
Manufacturing (1313(a) and (b)). Imported inputs used to make products that are exported or destroyed.
You need a manufacturing ruling, either a letter of notification or a specific ruling, and production records such as bills of materials.
- Rejected merchandise (1313(c)). Goods that didn't match the sample or specifications, were defective when imported, were shipped without the buyer's consent, or were sold at retail and returned for any reason.
- Destruction. Under any of the types above, destroying goods under CBP supervision can replace export. Notice is due at least 7 working days ahead.
Smaller niche types cover items such as petroleum, packaging and vessel supplies.
The agent drafts claims for the four main cases; see What types of duty drawback does Duty Recovery AI handle?
- What are the main types of duty drawback?
Written by the Duty Recovery AI team from the primary sources linked on this page.
Not legal advice. Duty Recovery AI is not a government agency.
Duty Recovery AI is software used by licensed customs brokers.
