Duty Drawback

Duty Drawback is a refund or rebate of the customs duty paid on imported goods that are subsequently re-exported or used in the production of exported goods. It is a mechanism used by governments to promote exports and support domestic industries. When a manufacturer imports raw materials or components for the production of goods intended for export, they pay customs duty on those imported inputs. If the finished products are then exported, the manufacturer may be eligible for a duty drawback, allowing them to claim a refund of the customs duty paid on the imported materials.  

Duty drawback programs vary between countries and may have specific requirements and procedures for eligibility and claim submission.