SERVICES

Duty Drawback Recovery Services

If your business imports goods into the United States and later exports them, destroys them, or uses them to build something that leaves the country, up to 99% of the duties, taxes, and fees you paid at entry can be refunded.

Duty drawback is the oldest trade program in the country, enacted in 1789, and one of the least used. Billions of dollars in eligible refunds go unclaimed every year because the filing rules are technical and the documentation burden is heavy. Drawback is for importers of every size, not only the largest manufacturers.

Claims reach back five years from the date of import. The duty you overpaid in 2021 may still be recoverable today, and every quarter you wait, another quarter of it expires.
Call us Today: (971) 231-2400
Drawback is available to importers of every size, not only the largest manufacturers.

99%

Of duties, taxes and fees refundable

5 Years

Retroactive filing window from date of import

1789

The oldest trade program in the United States
OVERVIEW

How Duty Drawback Works

Drawback is a matching exercise. Customs will refund the duty you paid on an import once you can prove that the same article, or a commercially interchangeable substitute, left the country or was destroyed. The refund is the reward for building that paper trail correctly.
  • Import: Duties, tariffs, and fees are paid to CBP when your goods enter the United States. Every entry summary is a potential claim line.
  • Export or destroy: The goods ship back out, are used to manufacture something that does, or are destroyed as unsellable inventory.
  • Claim the refund: We file electronically in ACE with matched documentation, and 99% of what you paid is returned directly to your account.
It does not matter whether you sell direct to consumer, wholesale, or manufacture. If duty was paid at entry and the goods later left the country or were destroyed, there is a claim to make.Not sure where you fit? That is what the assessment is for.

Get started today. Call 971-231-2400

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Every Quarter You Wait, Another Quarter of Refunds Expires.

Drawback claims are limited to five years from the date of import. We will tell you what is still inside the window.
eligibility

Which Drawback Applies to You?

Most importers fit one of three categories, and many fit more than one. You do not have to be a manufacturer, and you do not have to be the exporter of record to benefit.

1. Unused merchandise

Goods imported and exported in essentially the same condition. Common for distributors, wholesalers, e-commerce sellers, and brands with international channels.
Substitution allowed - the exported item need not be the exact unit you imported, only classified under the same 8-digit HTS subheading.

2. Manufacturing

You imported components, raw materials, or ingredients, manufactured a finished product in the U.S., and exported it. The duty paid on the inputs comes back.
Ruling required - a manufacturing drawback ruling has to be on file with CBP first, and we handle that filing.

3. Rejected merchandise

Goods that arrived defective, off-specification, or not as ordered and were returned to the supplier or destroyed. Returns-heavy retailers routinely overlook this one.
Destruction counts - inventory written off and destroyed under CBP supervision is eligible, not only goods shipped back.

DUTIES THAT COME BACK

Regular Column 1 duties, merchandise processing fees, harbor maintenance fees, certain federal excise taxes, and Section 301 tariffs on Chinese goods at 7.5% to 25% above the normal rate (where the recovery gets large).

DUTIES THAT DO NOT COME BACK

Antidumping and countervailing duties, Section 232 steel and aluminum duties (the proclamations imposing them expressly barred drawback), and IEEPA duties. Everything else on the entry is fair game.
YOUR EXPOSURE

How Much Could Your Business Recover?

Most importers have never run the math. Here is a quick way to think about it: take the duty you paid on imports that later left the country, multiply by 99%, then multiply again by the years still open inside the five-year window.

Some real-world examples:

Apparel Brand

$1.4M

IN RECOVERABLE DUTIES
$12M/year from Vietnam at 17% duty35% re-exported to Canada and the EU

Industrial Manufacturer

$3.1M

IN RECOVERABLE DUTIES
Chinese components at 25% Section 301assembled into equipment sold overseas

E-Commerce Retailer

$420K

IN RECOVERABLE DUTIES
Section 301 duties on Chinese goodsinternational orders plus destroyed returns
These are illustrations, not quotes. Actual recovery depends on your entry-level data, HTS classification, and proof of export. The assessment produces a real number from your own records.
Why importers miss it

Why Have I Never Claimed This Before?

Drawback rarely fails on eligibility. It fails on process. Four things keep the money on the table:

1. Nobody owns it internally.

Import data lives with the broker, export data lives with logistics, and the refund lives in the gap between them. Brokers file entries; they are not paid to hunt for drawback.

2. The matching is line-level work.

Claims require entry summaries tied to proof of export at the line-item level, plus inventory accounting CBP will accept. Spreadsheets rarely survive that scrutiny.

3. The privileges are unfamiliar.

Accelerated payment and waiver of prior notice are what turn a refund from a multi-year wait into weeks. Both have to be applied for before they help you.

4. It looks like a big-company program.

It is not. Modern filing is electronic and the same rules apply at $2M of imports as at $200M. The threshold is documentation, not size.

Not sure what your exposure looks like? That's exactly what we figure out.

OUR MODEL

No Refund, No Fee.

There is nothing to pay upfront. Our fee is a percentage of what we actually recover for you. If the claims do not produce a refund, you owe us nothing.

There is no cost to find out what is recoverable and no obligation to get started.

Find Out What Your Imports Are Owed

Free assessment. No obligation. No fee unless we recover.

Frequently Asked Questions

What exactly is duty drawback?

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Duty drawback is a refund of duties, certain taxes, and fees collected on imported goods that are later exported or destroyed. It has existed since 1789 and is codified at 19 U.S.C. §1313. Up to 99% of what you paid can be refunded, with the remaining 1% retained by CBP as an administrative fee.

How far back can I claim?

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Drawback claims must be filed within five years of the date of importation. That means you are not limited to this year's shipments, historical entries still inside the five-year window can be claimed now, which is where most first-time recoveries come from. Each quarter that passes, another quarter of eligible entries drops out of the window.

Do I have to be the exporter to claim?

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No. The party entitled to claim drawback is determined by the drawback rules and by agreement between the importer, manufacturer, and exporter. In many cases the importer claims, and in others the exporter assigns the right to drawback back to the importer. We sort out who holds the claim and document it properly.

Does drawback apply to Section 301 and Section 232 tariffs?

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Yes. Section 301 tariffs on Chinese goods and Section 232 duties on steel and aluminum are both drawback-eligible, and for many importers they are the single largest component of the refund. Antidumping and countervailing duties are not eligible.

What about IEEPA tariffs, the reciprocal and fentanyl duties?

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Those executive orders expressly excluded drawback, so IEEPA duties cannot be recovered through a drawback claim. They follow a separate path through the Court of International Trade. If you paid IEEPA tariffs, see our Tariff Refund Recovery service — the two recoveries can run in parallel.

How much money can we expect?

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Billions of dollars in eligible drawback go unclaimed every year. For most mid-sized importers a first recovery lands in the five- to six-figure range; companies importing at scale from high-duty origins recover seven figures and more. The driver is not your revenue, it is how much duty you paid and how much of that merchandise left the country.

How long does it take to get my first refund?

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Expect roughly three to six months to get the program approved and the first claims paid, since rulings and privileges have to be in place first. After that, claims filed on an ongoing schedule typically pay out in about a month each. Without accelerated payment privileges you would instead wait for the underlying entries to liquidate, which can take a year or more.

How do I know if I'm eligible?

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The short test: you paid duty at import, and some of those goods later left the United States or were destroyed. If both are true, you likely have a claim. The assessment is where we confirm it, we look at your entry data and export records and tell you what qualifies, at no cost.

What documentation will you need from us?

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Import entry summaries (CBP Form 7501) and commercial invoices, export documentation such as bills of lading and export invoices or AES filings, and inventory or production records that connect the two. If your broker holds most of it, we work directly with them so your team is not doing the retrieval.

We use a customs broker already. Isn't this their job?

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Brokers file entries; drawback is a separate specialty with its own rulings, privileges, and recordkeeping standards, and most brokers do not file it. We work alongside your broker rather than replacing them, they keep clearing your freight while we handle the refund side.

Is there any audit risk?

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Drawback claims are subject to CBP review, which is exactly why documentation matters. We build every claim to be defensible on its face: matched entry and export records, clean inventory accounting, and a complete file retained for the required period. If CBP asks questions, the answers are already assembled.

What does it cost to find out?

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Nothing. The assessment is free and carries no obligation. Our fee is a percentage of what we actually recover, so if the claims do not produce a refund, you owe us nothing.

Why One Eagle Advisory

We have helped businesses recover millions of dollars through government refund programs. We know how these processes work: complex eligibility rules, tight filing deadlines, documentation requirements that trip people up, and agencies that are not built for speed.

Duty drawback follows the same pattern. The refund is written into the law. Whether you collect it comes down to whether someone did the reconciliation work and filed it correctly.

Take the First Step Today

Send us a year of import and export data and we will tell you what is recoverable. The assessment is free and there is no obligation.