1. Duty Drawback Brian London CEO American Drawback 250 Moonachie Road
Moonachie, NJ 07074
(201)

2. What is Duty Drawback?
Duty Drawback is the recovery of US Customs duties paid on imported materials that are subsequently exported.

5. Types of Duty Drawback Unused Drawback
Import Duty Paid material which is either exported or destroyed
Without being used in the US.
Incidental operations are allowed. Cleaning, inspecting and repackaging.

6. Methods Of Filing Unused Drawback
Direct Identification
Matching an export shipment to a specific import entry (7501 w/commercial invoice)
Substitution
Matching exports and imports by part numbers that are commercially interchangeable.

7. Direct Identification
Parts or materials will be traced and matched by a serial number or unique lot number that will appear on both the import documentation and export documentation
Imported Gear Serial No. G34R5P4RT
Exported Gear Serial No. G34R5P4RT

8. Unused Substitution
Imported Goods must be “commercially interchangeable” with Exported Goods.

9. Waiver of Prior Notice
Claimant must provide sample documentary evidence of proper records used in the ordinary course of business to support claims in the application
Customs form 7501 w/commercial invoice
Samples of business inventory movement
Bills of Material or Lab records
Bills of Lading for US export
Any other business records that will support the process

10. Unused Drawback Time Frames
Designated product
Date of Import
Designated product
Date of Export
3 years
3 years
Drawback Claim filed
3 years
30 days
Records Kept
Drawback Claim Paid

11. Manufacturing Drawback
Imported Material/Components are introduced into a manufacturing process.
A substantial transformation of the imported material / components results in a new and different article with a new name, use or character

12. NAFTA
Unused Drawback filed on Articles Exported to a NAFTA country are limited to Direct Identification.
Manufacturing Drawback for Non Originating goods must be filed on the lesser amount of duty paid on imported component/material and that of duties paid in the destination country of the finished US product.

13. Supply Chain DrawbackTM
Is there verbiage in your company’s purchasing agreements for drawback rights?
Who gets the money?
Exporter?
Supplier?
How?

14. Drawback Record Keeping
The following is a reference list for records used to support the filing of a drawback claim.
Some may not be required depending on the type of drawback claimed filed.
Drawback Entry
Import Entry
Commercial Invoice
Purchase orders
Receiving Records
Inventory Reports
Bill of Material or Formula/Recipe
Bill of Lading for US Export
B3 (Canadian Entry)
Pedimento (Mexican Entry)