Drawback Basics

Customs Establishes Wine Drawback Parameters

bottle of wine and grapes

Customs Headquarters in a long-awaited ruling issued its interpretation related to a provision of the Food, Conservation, and Energy Act of 2008 that addressed the commercial interchangeability of wine for drawback purposes. Section 15421 of the law states—for drawback purposes imported and exported wine will be matched on a color for color basis (e.g. red…

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Understanding The New Drawback Law: The ‘Other’ Problem

The primary liberalization of the duty drawback law passed as part of the Trade Facilitation and Enforcement Act of 2015 (TFTEA) involved redefining the substitution provision of the drawback law. While this “game-changer” will increase drawback recovery dramatically, the devil, as the saying goes, is in the details. Some background: The substitution method allows a…

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