Duty Drawback Calculator — 19 USC 1313 Eligibility Analyzer

Q: What is duty drawback under 19 USC 1313?

Duty drawback is a CBP refund program under 19 USC 1313 that allows importers to recover up to 99% of customs duties, taxes, and fees paid on imported merchandise that is subsequently exported or destroyed under CBP supervision. There are four main types: Manufacturing Drawback (1313(a)), Same Condition Drawback (1313(j)(1)), Substitution Drawback (1313(j)(2)), and Rejected Merchandise Drawback (1313(c)).

Q: How long do I have to file a duty drawback claim?

Under 19 USC 1313, a drawback claim must be filed within 5 years of the date of importation. For export-based claims, you must also file within 3 years of the date of exportation. If you miss either deadline, the right to drawback is permanently waived. Note that CBP implemented a new streamlined drawback process under TFTEA (Trade Facilitation and Trade Enforcement Act) effective February 24, 2018.

Q: What is the difference between manufacturing and same condition drawback?

Manufacturing drawback (19 USC 1313(a)) applies when imported goods are used in the manufacture or production of a different article that is then exported. The imported article is substantially transformed into a new product. Same condition drawback (1313(j)(1)) applies when imported merchandise is exported in the same condition it was imported — no manufacturing occurs. Substitution drawback (1313(j)(2)) allows exportation of commercially interchangeable goods of the same kind and quality even if they are not the specific goods that were imported.

Q: What percentage of duties can I recover through drawback?

Under 19 USC 1313, the maximum drawback recovery is 99% of the duties, taxes, and fees paid (including MPF, HMF, Section 301 tariffs, AD/CVD duties, and other assessments). The 1% retained by CBP is non-refundable. This applies to all four drawback types. Section 301 tariffs, Section 232 tariffs, and anti-dumping/countervailing duties are all eligible for drawback recovery.

Q: What forms and documents are required for a drawback claim?

A complete drawback claim requires: (1) CBP Form 7551 (Drawback Entry), which is the primary claim form filed electronically through ACE; (2) Import entry summaries and entry numbers from the original import; (3) Export documentation (bill of lading, shipper's export declaration, or AES filing number); (4) For manufacturing drawback: manufacturing records, bills of materials, and productivity records; (5) For substitution drawback: evidence of commercially interchangeable merchandise; (6) For destruction claims: CBP Form 7553 (Notice of Intent to Export/Destroy) filed before destruction. Most drawback claims are filed by licensed customs brokers or drawback specialists.

Q: Are Section 301 tariffs eligible for duty drawback?

Yes. Section 301 tariffs paid on Chinese goods are eligible for duty drawback under 19 USC 1313. Under TFTEA, Section 301 duties qualify just like regular MFN duties. The same 99% recovery rate applies. Section 232 steel and aluminum tariffs are also eligible. This makes drawback especially valuable for importers who pay high Section 301 rates (25%-145% on Chinese goods) and subsequently export or use those goods in manufactured products that are exported.

💰 Quick Drawback Savings Estimate

See the refund you may be leaving on the table before running the full eligibility check.

Annual Duties Paid (USD)

Export / Re-export Rate

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Estimated Refund (99%)

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Eligible Duties (exported %)

5 Years

Filing Window from Import Date

Estimate only. Actual recovery depends on eligible duties, documentation, and CBP review. Run the full eligibility check below.

Select Drawback Type

Choose the scenario that matches your situation — this determines which statute applies and what documentation is required.

Manufacturing Drawback §1313(a)

Imported goods are used in manufacture/production of a new article that is then exported. Most complex — highest duty recovery potential.

Same Condition Drawback §1313(j)(1)

Imported goods re-exported in the same condition as imported — no manufacturing or alteration. Simplest to qualify for.

Substitution Drawback §1313(j)(2)

Commercially interchangeable goods of the same kind/quality exported in substitution. Export does not need to be the specific imported goods.

Rejected Merchandise §1313(c)

Imported goods not conforming to sample/specifications, shipped without consent, or otherwise defective — returned or destroyed under CBP supervision.

Import & Export Details

HTS Code * 10-digit HTSUS code from import entry

Product Description *

Country of Import *

Country of Export / Destruction

Import Date * Date goods entered the US

Export / Destruction Date * Date goods left US or were destroyed

Import Entry Number

Port of Entry

Duty Amounts & Volume

Total Duties Paid (USD) * All duties on the imported merchandise (MFN + §301 + §232 + AD/CVD)

MPF Paid (USD) Merchandise Processing Fee — also drawback-eligible

Annual Import Value (USD) Used to estimate annual drawback potential

% of Goods Re-exported / Destroyed

Importer Name / Company

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Est. Refund (99% of duties)

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Drawback Type

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Filing Deadline

Eligibility Analysis

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Required Documentation

Filing Steps

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The 4 Duty Drawback Programs Under 19 USC 1313

Each drawback type has different qualifying criteria, documentation requirements, and procedural rules. Selecting the right type is critical — an incorrect drawback type leads to claim rejection.

Type	Statute	Qualifying Scenario	Deadline	Recovery
Manufacturing	§ 1313(a)	Imported inputs used to manufacture an exported product	5 yr import / 3 yr export	Up to 99%
Same Condition	§ 1313(j)(1)	Imported goods re-exported unchanged	5 yr import / 3 yr export	Up to 99%
Substitution	§ 1313(j)(2)	Commercially interchangeable goods exported in substitution	5 yr import / 3 yr export	Up to 99%
Rejected Merchandise	§ 1313(c)	Defective/non-conforming goods returned or destroyed	3 yr from import	Up to 99%

Section 301 Tariffs and Duty Drawback

Yes — Section 301 tariffs on Chinese goods are eligible for duty drawback. Under TFTEA (Trade Facilitation and Trade Enforcement Act of 2015), all duties assessable on imported merchandise are eligible for the 99% recovery, including Section 301 surcharges (25%–145%), Section 232 steel/aluminum tariffs, and AD/CVD assessments. This makes drawback especially valuable for importers of Chinese goods who then export those goods or use them in exported manufactured products.

TFTEA Modernization (2018)

The Trade Facilitation and Trade Enforcement Act modernized the drawback program effective February 24, 2018. Key changes: (1) All claims now filed electronically through ACE (Automated Commercial Environment); (2) Five-year window from import date replaces the old 3-year window; (3) Simplified substitution rules make it easier to claim drawback on commercially interchangeable goods; (4) Average cost accounting allowed for manufacturing drawback. If you have unclaimed drawback going back to 2021, you may still have time to file.

Duty Drawback FAQs

What is duty drawback and who qualifies? +

Duty drawback under 19 USC 1313 is a CBP refund program allowing importers to recover up to 99% of duties, taxes, and fees paid on imported goods that are subsequently exported or destroyed under CBP supervision. Any US importer who has re-exported goods, used imported inputs in manufactured exports, or destroyed non-conforming imported goods may qualify — regardless of company size. The program is severely underutilized; most mid-market importers never file.

How long do I have to file a drawback claim? +

Under 19 USC 1313 as amended by TFTEA, you must file within 5 years of the date of importation of the merchandise. For export-based claims, you must also have exported (or destroyed) the goods within 5 years of import. The claim itself must be filed within the later of: (1) 5 years from import date, or (2) 3 years from export/destruction date. Miss either deadline and the right is permanently waived. Goods imported in 2021 still have filing windows open through 2026.

What is CBP Form 7551 (Drawback Entry)? +

CBP Form 7551 is the Drawback Entry form — the primary document for filing a duty drawback claim. Under the TFTEA modernization, Form 7551 is filed electronically through ACE (Automated Commercial Environment). The form captures: importer information, entry numbers, imported merchandise description, export information, drawback type, and the claimed refund amount. Most importers use a licensed customs broker or drawback specialist to prepare and file Form 7551, as errors result in denial. Our tool generates the prep worksheet to help you or your broker complete the filing efficiently.

Can I claim drawback on Section 301 (China) tariffs? +

Yes. Under TFTEA, all duties "assessed" on imported merchandise are eligible for the 99% drawback recovery — this includes Section 301 surcharges (7.5%–145% on Chinese goods), Section 232 steel/aluminum tariffs (25%), Section 122 surcharges, and AD/CVD assessments. Section 301 drawback can represent enormous refund opportunities for US companies that import from China, use those goods in manufacturing, and export the finished product. This is an extremely underutilized recovery mechanism.

What is the manufacturing drawback process? +

Manufacturing drawback (19 USC 1313(a)) involves: (1) Importing goods and paying duties; (2) Using those goods as inputs in a manufacturing process in the US; (3) Exporting the manufactured product; (4) Filing a drawback claim (Form 7551) with supporting evidence of the manufacturing process. Required documents include: import entry summary, export documentation (B/L or AES filing), manufacturing records showing the imported inputs were used, a formula or bill of materials, and productivity records. CBP conducts compliance audits, so thorough record-keeping is essential.

What happens after I file a drawback claim? +

After filing Form 7551 electronically through ACE, CBP reviews the claim. Processing time typically ranges from 6 months to 2 years depending on claim complexity and CBP workload. CBP may request additional documentation during review. Once approved, the refund is issued by Treasury check or ACH transfer. If denied, you may file a protest within 180 days. Interest accrues on approved drawback claims from the date of filing at the overpayment interest rate set by IRS.

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