Modernized Drawback
Drawback refunds up to 99 percent of duties, taxes and fees when imported (or substituted) goods are exported or destroyed. This note covers the three main types under 19 CFR Part 190, the 8-digit substitution standard, time limits, notices, privileges, calculations and liability. Drawback was the special-topic category on the May 2024, October 2024 and April 2025 exams.
Special Topic (Drawback or Quota)3 min read6 sections
Modernized Drawback was the special-topic category (five questions) on the May 2024, October 2024 and April 2025 exams; Quota took its place on the two later exams, and CBP can switch back. The questions are rule look-ups in Part 190 plus a calculation or a date count.
| Type | Statute | Core condition | Time limit |
|---|---|---|---|
| Direct identification manufacturing | 1313(a) | Imported goods used to make articles that are exported or destroyed | Articles exported or destroyed within 5 years of import (190.27(a)) |
| Substitution manufacturing | 1313(b) | Same 8-digit merchandise used instead | Used, made and exported within 5 years of import (190.27(b)) |
| Direct identification unused | 1313(j)(1) | Imported goods exported or destroyed unused | Within 5 years of import, before the claim (190.31(b)) |
| Substitution unused | 1313(j)(2) | Same 8-digit goods in the claimant's possession exported |
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| Within 5 years of import (190.32(a)) |
| Rejected | 1313(c) | Not to sample or specification, shipped without consent, defective, or a retail return | Within 5 years (190.42(a)); retail substitution: import within 1 year before (190.45) |
Allowed operations such as testing, cleaning, repacking, relabeling and repairing do not make goods "used" (190.2, 190.31(c)). Flour or by-products from imported wheat get no manufacturing drawback (190.21).
