Who Can Claim Duty Drawback? Importers, Exporters and Transfers

The exporter or destroyer of the goods holds the right to claim duty drawback by default. The importer can claim when it exports the goods itself or holds the exporter's written waiver, and the right can pass down a supply chain through transfer records. You do not have to be the importer of record to claim drawback. You do need a documented chain from the duty that was paid to the export that happened.

The default claimant

The party that exports or destroys the merchandise is the default claimant. That might be a brand shipping to foreign customers, a distributor selling abroad, or a manufacturer exporting finished goods.

When the importer claims

• The importer exports the goods itself. It is both importer and exporter, so it claims directly.
• Someone else exports, with a waiver. The exporter signs a written waiver of its right, and the importer claims.

When the goods change hands

In a longer chain, each transfer of the goods needs a record kept by the company that transferred them, under 19 CFR 190.10. The record shows the import entry, the quantity, the duty paid and who received the goods. The claimant also needs a waiver of the right from anyone else in the chain who could claim. See our guide to transfer records.

Common situations

• Brand sells to a U.S. distributor that exports: Either the brand or the distributor can claim, if they agree who holds the right and set up the records.
• Contract manufacturer: The manufacturer, the brand or the exporter can claim, depending on who holds the right and the manufacturing ruling.
• Third-party logistics exports: The 3PL ships, but the right usually sits with the owner of the goods.

Frequently asked questions

Do I need an ACE account to claim? Claims are filed in ACE, usually by a licensed customs broker on the claimant's behalf.

Can two companies claim the same duty? No. Only one claim can be paid on the same designated import duty, which is why the waivers matter.

How Caspian handles claimant setup

Caspian maps who holds the drawback right in your supply chain, prepares the waivers and transfer records, and files the claim. See our duty drawback services or the full duty drawback guide.

Works Cited:

• 19 CFR 190.10, Transfer of merchandise
• 19 CFR Part 190, Modernized drawback