Customs and Border Protection: Risk Management for Tariff Refunds Should Be Improved, Report to Congressional Committees [open pdf - 5MB]
From the GAO [Government Accountability Office] Highlights: "The United States enacted the drawback program in 1789 to create jobs and encourage manufacturing and exports, according to CBP [Customs and Border Protection]. CBP has primary responsibility for overseeing the drawback program. It disburses about $1 billion in drawback refunds per year. According to CBP, TFTEA [Trade Facilitation and Trade Enforcement Act of 2015] modernized the drawback program, generally broadening the scope of potential claims and allowing electronic filing starting February 24, 2018. As of February 24, 2019, claimants could only file claims under the drawback statute as amended by TFTEA. TFTEA also included a provision for GAO to assess drawback modernization. This report examines the extent to which (1) modernization affects drawback refund eligibility and CBP's management of its workload, (2) CBP has taken steps to address risks of improper payments in the program, and (3) CBP has analyzed the impact of the changes to the program on industry and government. GAO reviewed statutory, regulatory, and agency documents, and interviewed agency officials and industry representatives."
Government Accountability Office: https://www.gao.gov/