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Drawback is the refund of certain duties, internal revenue taxes and certain fees collected upon the importation of goods and refunded when the merchandise is exported or destroyed. Federal regulation, 19 CFR 190, details the specific methods and relevant regulations related to drawback. U.S. Customs and Border Protection has updated their webpages relating to drawback.
The most relevant pages are as follows:
Drawback resources, updates and related news can be found here.
Information for drawback processing through the Automated Commercial Environment
(ACE) can be found here.
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