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Duty drawback

If the goods go back out, the duty comes back in.

Drawback recovers up to 99% of duties, taxes, and fees paid on imported merchandise that is later exported or destroyed. Unsold seasonal DTC inventory. Trunk-show returns. Defective hardware sent back to the manufacturer. We file the claim against the original digital entry — not a spreadsheet built after the fiscal year closes.

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Up to 99% is the statutory rate. Not a marketing number.

Services · Duty drawback

The claim that fails

A year-end spreadsheet is not a drawback file.

Drawback built from a finance export after the fiscal year closes is how claims die. The recovery rides the original digital entry — the 7501 that paid the duty — matched to export or destruction. Unsold seasonal DTC, trunk-show returns, and defective hardware sent back to the manufacturer are the usual fact patterns.

We file against the original entry. Up to 99% is the statutory rate. If the trail from import to export is broken, we pause. We do not invent a match to look thorough.

Packed ecommerce cartons ready to move
Export or destroy. Then claim against the original 7501.

01 · The method

Statutory rate. Original entry. Export or destroy.

99%

The statutory cap.

Drawback recovers up to 99% of duties, taxes, and fees. That is the statute — not a promotional rate we invented.

Entry

The original digital 7501.

The claim rides the entry that paid the duty. A year-end spreadsheet is not a substitute for the digital file.

Export / destroy

The goods leave or are destroyed.

Unsold seasonal inventory. Trunk-show returns. Defective hardware returned to the manufacturer. Documented.

Match

Import to export trail.

We will not invent a match between lots. If the trail is broken, we pause.

02 · The real cost

Duty left on the table is still duty paid.

Importers who wait for a year-end cleanup often find the trail is cold. The expensive claim is the one that cannot find the original 7501. We would rather build the trail while the lots are still live.

Drawback sits on the same licensed desk as the original entry. The recovery is a file problem — not a finance afterthought.

03 · On the file

The claim rides the original 7501.

Drawback is desk work against the digital entry. Export or destruction documented. Statutory rate. A licensed broker still owns the claim package.

Garments hanging on a wooden rack
Seasonal DTC that goes back out should bring the duty back in.

04 · What we need

Send the export trail. We will say if the claim holds.

  1. Original entry numbers The 7501s that paid the duty — not a summary tab.
  2. Export / destruction proof Documents that show the goods left or were destroyed.
  3. SKU / lot match Enough to connect import lines to export lines without inventing a trail.
  4. Values and duties paid From the original digital entry.
  5. Timing When the goods moved — while the claim clock still works.

On the same file

Entry

3461 / 7501

The original digital entry is the spine of the claim.

PSC

PSC & protests

Different instrument. Drawback is recovery — not a dispute of liquidation.

Classification

Tariff classification

Clean lines on the way in make the claim trail cleaner on the way out.

Questions we actually get

The file before the appointment.

Is “up to 99%” a marketing rate?

No. It is the statutory drawback rate for eligible duties, taxes, and fees on merchandise later exported or destroyed.

Can you file from a year-end spreadsheet?

Not as the source of truth. The claim rides the original digital entry. A spreadsheet is a starting clue — not the file.

What fact patterns usually qualify?

Unsold seasonal DTC inventory exported, trunk-show returns, and defective hardware sent back to the manufacturer — when the trail from import to export holds.

Do you invent a lot match?

No. If the import-to-export trail is broken, we pause. We will not invent a match to look thorough.

The desk

Bring one export trail and one entry number.

A consultation returns drawback readiness notes and a flat fee. If the trail cannot support a claim, we will say so in the memo.

PerrottaCustoms Group

A licensed U.S. customs brokerage for high-value goods, complex multi-line imports, and high-volume DTC. Lean operation. Live dashboard. A broker still signs the entry.

desk@perrottacustomsgroup.com
Licensed Customs House Broker
Monday–Friday, 08:00–19:00 ET

Perrotta Customs Group is a licensed U.S. customs brokerage. Classification is AI-assisted and always reviewed by a Customs House Broker before any ACE transmission. Duty figures on this site are estimates, not binding CBP rulings, and are not legal advice. Civil penalties under 19 U.S.C. § 1592 attach to the importer of record; we will not transmit an entry we cannot defend.

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