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Duty Drawback Calculator

Estimate how much import duty you can claim back when re-exporting goods. Covers US drawback (99% refund), EU Inward Processing Relief, India All Industry Rates, UK IP, Canada, and Australia.

Countries

6 schemes

US refund rate

99%

EU/UK IPR

100% suspension

India AIR

1–3.5% of FOB

Drawback Scheme

US Duty Drawback (19 USC §1313)

Post-import refund · Max refund: 99% · Filing: 5 years from import date

Import Details

$

Customs duty paid at import. Exclude VAT/GST unless refundable under the scheme.

$

E.g. harbour maintenance fee (US), merchandise processing fee. Enter 0 if unsure.

How to Claim — United States

1

Identify drawback type

Manufacturing (§1313(a)), Unused merchandise (§1313(j)), or Substitution

2

Link import + export entries

Match the original import entry number to the export shipment in ACE

3

File CBP Form 7551

Submit drawback entry electronically via Automated Commercial Environment (ACE)

4

Provide supporting docs

Import entry summary, export bill of lading, manufacturing records (if applicable)

5

CBP processes claim

Typical processing time: 2–6 months. 99% refund issued minus 1% CBP retention

CBP (Customs and Border Protection) — official guidance ↗

Estimated Drawback

$19,800

99% refund under United States scheme

Duties + fees paid$25,000
Imported1,000 units
Re-exported800 units
Export ratio80.0%
Refund rate99%
Estimated refund$19,800
Per unit exported$24.75/unit

Estimate only. Actual refund depends on drawback type, eligible duties, and compliance. Consult a licensed customs broker before filing.

United States Key Points

  • •99% refund of duties, taxes, and fees (1% retained by CBP)
  • •Manufacturing drawback: imported materials used in exported products
  • •Unused merchandise drawback: re-export within 5 years
  • •Substitution drawback: commercially interchangeable goods
  • •File via ACE (Automated Commercial Environment)

Related Tools

Import Duty Calculator →Landed Cost Calculator →CBAM Calculator →

Tariff Watch

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Monitoring for compliance and logistics teams: your HS codes re-checked weekly across the US, EU and UK, a same-day email when a rate changes, and a dated rate log you can export for audit. First three codes free.

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Which US tariffs can you claim drawback on?

This is the part that most often changes the answer. Ordinary MFN duty is drawback-eligible, but the additional trade-remedy tariffs each have their own treatment, set by the proclamation or executive order that imposed them rather than by 19 CFR Part 190. Getting this wrong is the difference between a refund and a rejected claim.

MFN (normal trade relations) duty

Eligible

The ordinary column-1 duty rate is the core of a standard drawback claim. Refunded at 99% under 19 CFR Part 190 when the unused-merchandise, manufacturing, or rejected-merchandise conditions are met.

Section 301 (China tariffs)

Eligible

Section 301 duties are generally drawback-eligible, and for many importers they are the largest single line in the claim — a 25% List 3 duty dwarfs a 3% MFN rate. The USTR notices imposing the 301 lists did not carve drawback out the way the Section 232 proclamations did.

Section 232 (steel, aluminum, autos, auto parts)

Not eligible

The Section 232 proclamations expressly state that no drawback is available for the additional 232 duties. You may still claim drawback on the MFN duty paid on the same entry, but the 25% Section 232 component is not refundable. This is the single most common surprise in a steel or aluminum drawback claim.

IEEPA / reciprocal tariffs

Verify

The 2025 executive orders imposing IEEPA-based and reciprocal tariffs have generally barred drawback on those duties, but this programme has changed repeatedly and is subject to ongoing litigation. Do not assume either answer — check the current executive order and CBP's CSMS guidance for the specific duty you paid.

Antidumping / countervailing duties (AD/CVD)

Verify

AD/CVD can be drawback-eligible in some circumstances, but the amounts are not final until Commerce completes the administrative review and liquidation, which complicates timing and substitution. Treat these as specialist claims.

Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF)

Eligible

MPF and HMF are recoverable as part of a drawback claim, apportioned to the exported merchandise. They are small per entry but add up across high-volume programmes — include them in the duties-and-fees figure you enter above so they are not left out of the estimate.

Drawback eligibility for the trade-remedy programmes has moved more than once since 2018 and is set proclamation by proclamation, not by one general rule. Treat the table above as a starting point for the right question, not as a determination: confirm the current treatment of your specific HTS codes against CBP's drawback guidance and CSMS messages, and have a licensed customs broker or drawback specialist review the claim before you file it.

CBP Drawback ↗19 CFR Part 190 ↗CBP CSMS messages ↗

Go deeper

How to file a duty drawback claim →How to maximize duty drawback refunds →Duty drawback companies and how to choose one →Is my code subject to Section 232? →Is my code subject to Section 301? →US Tariff Tracker — live rate changes →How the US tariff stack adds up →

Frequently asked questions

How to claim a duty drawback, who qualifies, what gets refunded, and how long you have to file.

What is duty drawback?+
Duty drawback is a refund of customs duties, taxes, and fees paid on imported goods that are later exported, destroyed under customs supervision, or used to manufacture goods that are exported. In the United States it is governed by 19 U.S.C. §1313 and 19 CFR Part 190, and the refund is 99% of the eligible duties — CBP retains 1%.
How do I file or claim a duty drawback?+
US drawback claims are filed electronically in ACE (the Automated Commercial Environment) on CBP Form 7551, the drawback entry. You link the import entry to the export or destruction, prove the export (bill of lading, export declaration, or certified destruction records), and keep the supporting records for the statutory period. Most claimants either obtain a drawback filer account or work through a licensed customs broker or drawback specialist, because the recordkeeping and entry linkage are where claims usually fail.
Who qualifies for duty drawback?+
There are three main routes. Unused merchandise drawback (§1313(j)) covers imported goods exported or destroyed in essentially the same condition. Manufacturing drawback (§1313(a) and §1313(b)) covers imported materials used to produce an article that is then exported. Rejected merchandise drawback (§1313(d)) covers goods that did not conform to specification, were shipped without consent, or were defective at import. Substitution rules let you claim on commercially interchangeable goods rather than the exact imported unit, subject to an 8-digit HTS matching test.
What percentage of duty is refunded?+
99% of the eligible duties, taxes, and fees. CBP retains 1%. Eligible amounts include the MFN duty, the Merchandise Processing Fee and Harbor Maintenance Fee, and generally Section 301 duties — but not Section 232 duties, which the proclamations exclude from drawback.
What is the time limit for a duty drawback claim?+
In the US, the export or destruction must occur within 5 years of the date of import, and the drawback claim must be filed within that same 5-year window. Missing the window forfeits the refund entirely, which is why importers with regular export flows usually set up drawback as a standing programme rather than a one-off claim.
Can you claim drawback on Section 301 and Section 232 tariffs?+
Section 301 duties are generally drawback-eligible and are often the largest component of a claim. Section 232 duties on steel, aluminum, passenger vehicles and covered auto parts are not — the proclamations imposing them expressly bar drawback, though you can still claim the MFN duty on the same entry. IEEPA and reciprocal tariffs have generally been barred from drawback by the executive orders imposing them, but that programme has changed repeatedly. Confirm the current treatment with CBP or a licensed broker before filing.
Does drawback apply to exports only?+
Exports are the most common trigger, but not the only one. Destruction of the merchandise under customs supervision qualifies in the same way as an export, and rejected merchandise returned to the supplier can qualify under §1313(d). What matters is that the imported duty-paid goods leave US commerce in a way the regulations recognise, and that you can prove it.