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Duty drawback calculator
Estimate how much duty you can recover on goods you import and then export or destroy. Drawback returns 99 percent of the duties, taxes and fees paid, including MPF and harbor maintenance fees, under 19 USC 1313 and 19 CFR part 190.
Imports and exports, per year
$
Eligible, 19 CFR 190.3(a)(1)
$
Eligible, 19 CFR 190.3(a)(1)
$
Not eligible, Check the CSMS / proclamation for each heading
$
Eligible, 19 CFR 190.3(a)(3)
$
Eligible, 19 CFR 190.3(a)(4)
$
Eligible, 19 CFR 190.3(a)(5)
$
Not eligible, 19 CFR 190.3(b)
%
Of the imported goods, or of the articles made from them.
Claims must be filed within 5 years of importation.
Estimated drawback
Ordinary customs duties (MFN / column 1)
$1,000,000.00 x 40% exported
$400,000.00
Eligible duties, taxes and fees
$400,000.00
Annual drawback (99%)
$396,000.00
Look-back, 5 years
$1,980,000.00
Estimate. Real claims use per-unit averaging and line-level records. Do not count duties you are recovering another way, such as a refund of duties later found unlawful.
How drawback is calculated
Drawback is a refund of 99 percent of the duties, taxes and fees paid on imported merchandise that is later exported or destroyed under CBP supervision. The importer keeps paying at entry; the refund comes when the drawback claim is filed and liquidated.
Unused merchandise drawback (19 USC 1313(j)) covers goods exported in the same condition. Manufacturing drawback (1313(a) and (b)) covers imported inputs used to make exported articles. Rejected merchandise drawback (1313(c)) covers goods returned because they did not conform to sample or specifications, were defective, or were shipped without the consignee's consent.
Substitution claims (1313(b) and (j)(2)) let you claim on goods classified under the same 8-digit HTS subheading as the import, but the refund is capped at 99 percent of the lesser of the duties paid on the import and the duties that would apply to the exported article if it were imported (19 CFR 190.22(a)(1)(ii) and 190.32(b)).
Are MPF and HMF recoverable?
Yes, under the current rules. 19 CFR 190.3(a) lists what drawback is allowable on: ordinary duties, internal revenue taxes that attach on importation, merchandise processing fees (a)(4) and harbor maintenance taxes (a)(5). That applies to every drawback type in part 190.
The doubt comes from the older part 191 rules for claims under pre-TFTEA law, which allowed MPF and HMT only on unused merchandise drawback (19 CFR 191.3(b)). Claims filed today fall under part 190.
Antidumping and countervailing duties are never drawback-eligible (190.3(b)). Some Chapter 99 measures carry their own drawback restrictions in the proclamation or order that created them, so enter those on the barred line.
Time limits
A complete claim must be filed within 5 years after the date the designated merchandise was imported (19 CFR 190.51(e)(1)). That is why the look-back stops at 5 years: older imports can no longer be claimed.
Worked examples
Manufacturer exporting 40% of output
- Duties paid per year 1,000,000
- Exported share 40% = 400,000 eligible
- Drawback = 400,000 x 99% = 396,000 per year
- 5-year look-back = 1,980,000
$396,000 a year, $1,980,000 over 5 years
Load this exampleUnused goods with MPF, HMF and AD/CVD
- Duties 100,000, MPF 3,000, HMF 1,250, AD/CVD 50,000
- 40% exported: (100,000 + 3,000 + 1,250) x 40% = 41,700
- AD/CVD excluded (190.3(b))
- 41,700 x 99% = 41,283
$41,283 for one year
Load this exampleSubstitution claim capped
- Eligible duties on the imports 400,000
- Duties the exported articles would owe 300,000
- Lesser = 300,000 x 99%
$297,000 a year
Load this exampleFrequently asked questions
›How much of my duty can I get back with drawback?
Up to 99 percent of the duties, taxes and fees paid on the imported goods that are exported or destroyed (19 USC 1313; 19 CFR part 190).
›Is the merchandise processing fee refundable through drawback?
Yes. 19 CFR 190.3(a)(4) lists merchandise processing fees as subject to drawback.
›Is the harbor maintenance fee refundable through drawback?
Yes for claims under part 190. 19 CFR 190.3(a)(5) lists harbor maintenance taxes. The older part 191 rules allowed it only for unused merchandise drawback.
›Can I get drawback on antidumping or countervailing duties?
No. 19 CFR 190.3(b) excludes AD/CVD from drawback.
›How far back can I claim drawback?
5 years from the date of importation of the merchandise the claim is based on (19 CFR 190.51(e)(1)).
›What is the difference between direct identification and substitution?
Direct identification traces the exact imported goods to the export. Substitution lets you use other goods under the same 8-digit HTS subheading, but the refund is capped at 99 percent of the lesser of the duties paid on the import and the duties that would apply to the exported article.
›Are Section 301 duties eligible for drawback?
Chapter 99 duties are customs duties and generally drawback-eligible unless the action that imposed them says otherwise. Check the CSMS message or proclamation for each heading before you count it.