Duty Drawback Services

Duty drawback is a refund of up to 99% of the customs duties, taxes and fees paid on imported goods that are later exported or destroyed under CBP supervision. The rules are in 19 CFR Part 190. Many importers do not file drawback claims, so they do not recover money that the law gives back. Allied CHB is a licensed U.S. customs broker (CBP filer code 9AJ). We find the exports that qualify, build the claim and file it electronically in ACE.

What does Allied do for your drawback claim?

• Eligibility review: we compare your import entries with your export or destruction records and tell you which drawback provision fits.
• Import and export matching: we link each export to the import entry lines it uses, by direct identification or by substitution, and calculate the refund per unit.
• CBP Form 7553 notices: we prepare the notice of intent to export or destroy when the claim type needs one.
• Manufacturing rulings: we help manufacturers file a letter of notification under a general manufacturing drawback ruling, or apply for a specific ruling.
• Filing in ACE: we transmit the drawback entry through ABI and upload the supporting documents that CBP requires.
• Privileges and bond: we prepare applications for accelerated payment and waiver of prior notice, and we check that the drawback bond covers your claims.
• Follow-up: we answer questions from the CBP drawback specialist and track each claim until liquidation.

Which type of drawback fits your goods?

The most common types are manufacturing drawback (imported goods used to make a different product that is exported), unused merchandise drawback (imported goods exported or destroyed without use in the United States), and rejected merchandise drawback (goods that do not conform to specifications, are defective, or were shipped without the consignee's consent). Each type has its own documentation and timing rules. The table shows the provisions that we file most often.

Our duty drawback guide explains each type, the refund limits, the time limits and the rules for Section 232, Section 301 and IEEPA duties.

What records does a drawback claim need?

A complete drawback claim includes the import data, the export or destruction data, and the documents that prove the link between them. CBP can ask for any of these records. Send us what you have. We tell you what is missing before we file.

• Import entry summaries (CBP Form 7501) with the entry numbers, line numbers, 10-digit HTSUS numbers, quantities and duties paid.
• Commercial invoices and packing lists for the imports.
• Proof of export: bill of lading, air waybill, or records from the electronic export system, with the export date, exporter, description, quantity, Schedule B or HTSUS number and country of destination.
• Proof of destruction, when goods are destroyed: CBP Form 7553 and evidence from a disinterested third party, such as the landfill or recycling operator.
• Inventory records that link the exported goods to the import entries, or that support substitution.
• For manufacturing claims: production records, bills of materials, and the drawback ruling that covers the operation.
• For rejected goods: evidence of the defect or nonconformity, such as inspection reports and correspondence with the seller.
• If you are not the exporter: the exporter's certificate that assigns the right to claim drawback to you.

Keep all drawback records for 3 years after liquidation of the drawback claim (19 CFR 190.15). The import entries themselves have their own retention period under 19 U.S.C. 1508.

How do you start a drawback claim with Allied?

• 1. Send us a list of your exports for the last 5 years, or a sample period, and the import entry numbers of the goods you exported.
• 2. We review the data and tell you which provisions fit, which entries are still inside the 5-year limit and which records are missing.
• 3. Sign the Allied CHB customs power of attorney so that we can file for you in ACE.
• 4. For future exports under unused or rejected merchandise drawback, we file CBP Form 7553 at least 5 working days before export, unless you have a waiver of prior notice.
• 5. We build the claim, transmit it in ACE and upload the documents.
• 6. You choose accelerated payment (with a bond) or payment after CBP liquidates the claim.

Do you need a bond or special privileges for drawback?

A bond is needed for accelerated payment. With accelerated payment, CBP pays estimated drawback before it liquidates the drawback entry. The claimant applies in writing to the drawback office and gives a bond that covers the estimated drawback. Since June 16, 2026, ACE treats drawback bond errors as fatal and removes accelerated payment from the claim. We check the surety code, bond number and bond amount before we transmit. See our customs bond page and the bond calculator.

A waiver of prior notice lets an approved claimant export goods under unused or rejected merchandise drawback without filing CBP Form 7553 for each shipment (19 CFR 190.91). It helps companies that export often. We prepare the application when your export volume justifies it.

Can you recover Section 232, Section 301 and IEEPA duties through drawback?

It depends on the duty. CBP allows drawback of Section 301 duties. For Section 232 duties, each proclamation decides. IEEPA duties ended on February 20, 2026, and CBP refunds them through CAPE. CBP asks importers to put drawback-eligible entries on a CAPE Declaration before they file a drawback claim. We check the Chapter 99 numbers on each entry line and choose the correct route for each duty. See IEEPA refunds for the CAPE process.

Drawback is not the only way to recover duty. If you overpaid duty on goods that stay in the United States, a post-summary correction or a protest may apply. Our post-entry services and the free duty recovery audit cover those cases.

"If you import goods and then export finished products or unused merchandise, you may be entitled to recover nearly all the duties you paid. We help you file for it."

• Drawback eligibility assessment and opportunity identification
• Manufacturing, unused merchandise, and rejected goods drawback
• TFTEA-era substitution drawback claims
• Up to 99% duty recovery on qualifying exports
• 5-year filing window from date of importation