Drawback is a refund of the Customs duties and certain fees paid on imported merchandise as well as the refund of certain very specific Internal Revenue taxes. Customs issues these refunds only when the imported merchandise is either exported or destroyed and when a claim for drawback has been made. Drawback laws allow drawback claimants to file drawback claims for imports five years from the date the merchandise is imported or entered into the United States. A claim for drawback may not be filed prior to the date of exportation.

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