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Duty Drawback Calculator

If you import goods and any share of them gets re-exported, returned abroad, or destroyed, the government owes you back 99% of the duties you paid on that share — every year, retroactive up to 5 years (19 U.S.C. 1313). Estimate your recovery in 30 seconds.

Enter your import value, duty rate, and export share to see your estimated annual and retroactive recovery.

Illustrative estimate only — actual drawback depends on entry documentation, export proof, and claim type (unused merchandise, manufacturing, or rejected merchandise). Filing is handled by licensed professionals.

Think you qualify? Get a real assessment

The calculator is directional — a licensed drawback specialist confirms eligibility from your actual entry data, on contingency. Start with the 2-minute estimate:

Estimate Your Duty Drawback — Free in 60 Seconds

99% of duties back on re-exported goods. Five years retroactive.

Step 1 of 5Import value
Import value

How much do you import per year?

Total declared value across all entries. A rough range is fine.

The one import refund that repeats every year

The 2026 IEEPA refund wave is a one-time event. Duty drawback is a permanent program: as long as you keep importing and re-exporting, the recovery repeats annually. Companies that set up drawback once collect it like clockwork — and CBP itself estimates most eligible drawback is never claimed.

Learn more in the Duty Drawback guide, see the process flow chart, or check how drawback stacks with IEEPA refunds.

Frequently Asked Questions

How do you calculate duty drawback?
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.
What duties qualify for drawback?
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.
How far back can I claim?
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.
Do returns and destroyed inventory count?
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.
Is it worth filing? What does it cost?
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.
Why does almost nobody file?
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.

15% of CAPE claims rejected. Is yours at risk?

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