Duty drawback: up to 99 percent back, five years deep

If you import goods and later export or destroy them, the law refunds up to 99 percent of the duties you paid, and it lets you look back five years from importation. Most importers who qualify never file. This page is the math and the catch, from a drawback company that is actually a licensed customs broker.

What drawback covers, straight from the regulation

Under 19 CFR 190.3, drawback reaches more than most summaries admit: ordinary duties, marking duties, internal revenue taxes attaching on importation, and the two fees almost nobody claims, the merchandise processing fee and the harbor maintenance fee. If you have been told the fees are lost, you were told wrong.

Eligibility splits on the special tariffs. Section 301 duties are drawback-eligible, confirmed in CSMS 18-000419. Section 232 depends on which proclamation covers the goods, because each sets its own rule. Timber and lumber (Proclamation 10976) and pharmaceuticals (11020) allow drawback in full. Medium and heavy trucks and auto parts (10984), polysilicon (11052), drones (11055), and steel, aluminum and copper made from treaty-partner metal entered on or after April 6, 2026 (11021) allow manufacturing drawback only, under 19 USC 1313(a) and (b). Copper under Proclamation 10962, semiconductors (11002), finished automobiles (10908) and steel and aluminum entered before April 6, 2026 bar it. Antidumping and countervailing duties are never subject to drawback.

The fees are worth more than people think

The MPF runs 0.3464 percent of entered value, unchanged since October 2011, with a floor and cap that move each fiscal year. The HMF adds 0.125 percent on ocean imports, unchanged since January 1991. On a $150,000 ocean entry that is $519.60 of MPF and $187.50 of HMF, per entry, on top of the duties themselves. Multiply by five years of entries and the fee side alone can justify the filing.

MPF minimum and maximum by fiscal year
Fiscal year	Minimum	Maximum
FY2026 (through Sep 30, 2026)	$33.58	$651.50
FY2027 (effective Oct 1, 2026)	$34.58	$670.86

Rate 0.3464% since October 1, 2011. FY2027 figures per CBP Dec. 26-14, 91 FR 48398.

The five-year window, and why waiting costs money

The lookback runs five years from the date of importation, not from export. Every month you wait, the oldest month of claimable entries falls off the back of the window for good. A first filing typically sweeps the full five years; after that, claims run on a rhythm with your exports.

Drawback claims are customs business under 19 USC 1641 and must be filed by the claimant or a licensed customs broker. We file them per entry, at a stated price, so 99 percent back means something close to 99 percent kept.

The rules behind drawback

Drawback is defined by statute and regulation. Both open on the government's sites.

19 USC 1313, drawbackOfficial
Refunds of up to 99 percent of duties, taxes and fees on goods later exported or destroyed, claimed within five years of import.
CBP, drawback overviewOfficial
CBP's own explanation of the drawback types and how claims are filed.
19 CFR 190.3, what drawback coversOfficial
Lists merchandise processing fees and harbor maintenance fees among the amounts that qualify.

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FAQ

How much does duty drawback refund?

Up to 99 percent of the duties, taxes and eligible fees paid on the imported goods, including the MPF and HMF, when the goods are exported or destroyed under the drawback rules in 19 CFR part 190.

How far back can a drawback claim reach?

Five years from the date of importation. The window rolls continuously, so entries age out every month you wait to file.

Are MPF and HMF recoverable through drawback?

Yes. 19 CFR 190.3 lists both the merchandise processing fee and the harbor maintenance fee as subject to drawback. Many claimants leave them off and shortchange their own claim.

Can I get Section 301 China duties back through drawback?

Yes. CBP confirmed Section 301 duties are drawback-eligible in CSMS 18-000419. Section 232 depends on the proclamation covering the goods, and AD/CVD never is.

Who is allowed to file a drawback claim?

The claimant itself or a licensed customs broker. Filing for someone else without a license is a violation of 19 USC 1641. We hold the license and file under filer code EWV.

Can Florida exporters claim duty drawback?

Yes. Drawback is a national program, so it does not matter which port the goods came in or left through. We file Florida claims from our Orlando office and Puerto Rico claims from San Juan, under the same filer code, EWV.

Run the five-year math on your entries

Tell us what you import and what you export. A licensed broker will estimate what the window still holds and quote the filing per entry.

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