The drawback filing process enables claims for refunds on duties paid within three to five years after importation, contingent on exportation. Record keeping is essential, requiring document retention for three years after payment. Different types of drawbacks include manufacturing and rejected merchandise. The direct identification drawback provides refunds for specific imports, while the substitution drawback applies to domestic articles. Accurate HTS classification is vital for compliance.

#Code of Federal Regulations (CFR) Title 19
#Part 190