19 U.S.C. 1313 · 19 CFR 190

Duty drawback calculator

Claim back duty on exported goods before the 5 year window closes.

Enter the import entry, the duty paid and what left the country to get the refund at 99 percent, with the claim deadline from 19 CFR 190.51.

Last updated 2026-09-28. Math runs in your browser, no data leaves your computer.

Work one import entry line at a time, with the numbers from the entry summary your broker filed with CBP. The answer is an estimate for planning, and the claim itself is filed electronically through a CBP authorized system, usually by a licensed broker.

Pick the type that describes what happened to the goods, because the refund cap and the conditions change with it.

Use the date of importation on the entry, because the 5 year clock runs from it.

Use the quantity and unit of measure on the entry line, since the duty is spread over it per unit.

Enter it in the same unit as the import, because only that share of the duty can come back.

Take the ordinary customs duty from the entry summary and leave any antidumping or countervailing duty for the field below.

Enter the share of the merchandise processing fee and harbor maintenance tax your broker attributes to this line, which 19 CFR 190.3 lists as eligible.

This is shown for reference only, because 19 CFR 190.3(b) bars drawback on these duties.

For substitution claims only, work it out on the exported quantity at the rate its own HTSUS line carries, because the refund is capped at the lesser amount.

Before the booking, screen the name on the invoice. Shipment pre-check is on the paid plans, from USD 59 a month.

General guidance only. Verify against the cited primary sources before you commit to a shipment, declaration, or contract.

How the 99 percent rule is applied

The tool spreads the eligible duties, taxes and fees on the entry line over the quantity imported, multiplies by the quantity exported or destroyed, and takes 99 percent of that. 19 CFR 190.51(b) says the amount requested is generally to be 99 percent of the duties, taxes and fees eligible for drawback, and 100 percent applies only where the full duty is available for drawback, which this estimate does not model.

For substitution claims under 1313(b) and 1313(j)(2), 19 CFR 190.22 and 190.32 cap the refund at 99 percent of the lesser of two amounts: the duties, taxes and fees paid on the imported merchandise, or those that would apply to the exported article if it were imported. The tool compares the two and uses the smaller one, so a duty free or low duty export line pulls the refund down.

The deadline is 5 years after the import date, the limit in 19 U.S.C. 1313(r)(1) and 19 CFR 190.51(e). A date of 29 February rolls back to 28 February in the fifth year, which keeps the estimate on the safe side.

Every section cited here is in 19 CFR Part 190 on eCFR, and the claim needs import, export and manufacturing records that tie each unit together. Use this estimate to decide whether a claim is worth building, then let a licensed drawback broker file it.

Worked example. Unused drums that nearly aged out

The booking. An importer entered 400 drums of a resin on 10 June 2021 and paid USD 18,000 in duty, then sold 200 drums unused to a customer abroad and exported them on 2 May 2026. Unused direct identification drawback comes to 99% of 18,000 × 200 / 400, or USD 8,910, and the broker plans to add it to the batch it files in July, which looks fine on paper.

The failure. Under 19 CFR 190.51(e) the claim had to be transmitted not later than 5 years after import, so the last day was 10 June 2026. A July filing is late and the USD 8,910 is gone for good, even though the export itself happened inside the window. The choice is simple: file this line now, or lose it.

The fix. The importer runs every open import entry through this tool, sorts by deadline, and has the broker file the June 2021 line on its own in May 2026. The claim goes in with weeks to spare and the full USD 8,910 estimate stays on the table, subject to CBP review.

Paying antidumping duty on the same goods? The US AD/CVD lookup shows which orders cover your product, and those duties stay with CBP whatever happens to the goods.

Frequently asked

How much duty drawback can I get back?

Generally 99 percent of the duties, taxes and fees eligible for drawback, which is the figure 19 CFR 190.51(b) tells claimants to request. For substitution claims the 99 percent is taken from the lesser of the duty paid on the import and the duty that would apply to the exported article if it were imported. Antidumping and countervailing duties never come back.

What is the deadline to file a drawback claim?

A complete claim is timely only if it is transmitted to CBP not later than 5 years after the date the designated merchandise was imported, under 19 CFR 190.51(e) and 19 U.S.C. 1313(r)(1). For unused merchandise the export or destruction also has to happen inside that 5 year window and before the claim is filed. The regulation allows an extension of up to 18 months only for a Presidentially declared major disaster.

Which types of drawback does the tool cover?

Five types under 19 U.S.C. 1313: manufacturing with the imported goods (1313(a)), manufacturing with substituted goods (1313(b)), rejected merchandise (1313(c)), unused merchandise exported as imported (1313(j)(1)), and unused substituted merchandise (1313(j)(2)). Other special provisions, such as petroleum, wine and internal revenue tax claims, have their own rules and are outside this estimate.

What counts as substituted merchandise?

Under 19 CFR 190.2, substituted merchandise has to be classifiable under the same 8 digit HTSUS subheading as the imported merchandise. Where that 8 digit subheading begins with the word "other", the two have to share the same 10 digit statistical reporting number, and its description must not begin with "other".

Are Section 301 or antidumping duties refunded as drawback?

Antidumping and countervailing duties are not, per 19 CFR 190.3(b), so the tool takes them out of the refund. The same section lists ordinary customs duties, marking duties, internal revenue taxes charged on import, merchandise processing fees and harbor maintenance tax as amounts drawback can apply to. Ask your drawback broker how any special duty on your entry is treated before you count on it.

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Sourzi shows what official files say. It is not customs or legal advice. For a binding answer, ask a licensed customs broker, a CBP ruling or an Australian Border Force Tariff Advice.

File dates and links are on Data sources.