Duty Drawback Calculator

The core formula: import value × duty rate × the share of goods re-exported (or returned/destroyed) × 99%. Example: $2M in annual imports at a 10% duty rate with 25% re-exported = $2,000,000 × 0.10 × 0.25 × 0.99 ≈ $49,500 recoverable per year. Because drawback reaches back 5 years, a first claim often covers multiple years at once.

Ordinary (MFN) duties, Section 301 China tariffs, and most other duties qualify under 19 U.S.C. 1313 when the goods are exported unused, used in manufacturing for export, or destroyed under CBP supervision. Section 232 steel/aluminum duties are excluded by proclamation. IEEPA tariffs are being refunded through the separate CAPE process after the Supreme Court ruling — a different program from drawback.

Five years from the date of import. A company filing its first claim in 2026 can reach entries back to 2021 — which is why first-time claims are often the largest single recovery a company ever files.

Yes. Unused merchandise drawback covers goods exported in essentially the same condition — including customer returns shipped abroad — and rejected merchandise drawback covers goods destroyed under CBP supervision. E-commerce sellers with international returns are among the most commonly missed cases.

Drawback specialists typically work on contingency (a percentage of recovery), so there is usually no upfront cost. Whether a claim is worth filing depends on recovery size — most specialists want to see roughly $20k+ per year of recoverable duty. Use the calculator above; if your annual number clears that bar, it is worth a conversation.

CBP has estimated that the large majority of eligible drawback goes unclaimed — importers assume it is complex, don't realize returns and destructions qualify, or simply never heard of it. The paperwork is real (import entries, export proof, bills of lading), but licensed specialists handle it end-to-end on contingency.

For exported merchandise, drawback equals the duty paid on the imported goods that are exported, multiplied by 99%. Under unused-merchandise drawback (19 U.S.C. 1313(j)) you recover 99% of the duty on goods exported in the same condition; under manufacturing drawback (1313(a)/(b)) you recover 99% of the duty on the imported components used to make the exported article. Formula: import value of the exported portion × duty rate × 99%. Example: you imported $500,000 of parts at 6% duty and exported finished goods containing $300,000 of those parts — recoverable drawback ≈ $300,000 × 0.06 × 0.99 = $17,820. Enter your numbers in the calculator above to estimate the annual and 5-year retroactive figure.