Drawback is the refund of import duties on imported merchandise that is subsequently re-exported. The drawback law is found in the Tariff Act of 1930 while the regulations can be found in Part 191 of the U.S. Customs Regulations. There are two primary kinds of drawback claims: Unused Merchandise Drawback – Drawback on imported merchandise exported in essentially the same condition. Manufacturer’s Drawback – Drawback on imported merchandise subjected to an assembly or production process prior to export. The imported item is exported as a component of a finished article. Note:A valid export triggers the drawback opportunity, i.e. the severance of goods from the United States with the purpose of transferring them to the commerce of another country. Shipments to all U.S. territories except for Puerto Rico qualify as a valid export destination for drawback purposes.