Drawback Claims for Refund of Certain Excise Taxes (Fiscal Year 2017 Report to Congress) [open pdf - 405KB]
From the Executive Summary: "Drawback under section 313 of the Tariff Act of 1930, as amended (19 U.S.C. § 1313), is designed to encourage U.S. manufacturing operations and exports, and provides for the refund of duties and taxes associated with imported merchandise. However, because of the technical complexity of the drawback law, interpretive and operational issues frequently arise and require careful consideration by CBP [U.S. Customs and Border Protection]. Unused merchandise drawback, which includes substitution drawback under 19 U.S.C. § 1313(j)(2), provides for drawback of duties, taxes, and fees paid on imported merchandise if commercially interchangeable substitute merchandise that is unused is exported or destroyed under prescribed conditions. The scope of merchandise for which revenues may be refunded under section 1313(j)(2), and the types of taxes and fees available for refund, have undergone modifications as a result of either legislative amendment or judicial scrutiny."
U.S. Department of Homeland Security: https://www.dhs.gov/