Trade Facilitation and Trade Enforcement Act (TFTEA) Duty Drawback

The Trade Facilitation and Trade Enforcement Act (TFTEA) is the first comprehensive authorization of U.S. Customs and Border Protection (CBP).  It strengthens the capabilities of the U.S. Customs and Border Protection (CBP) to enforce U.S. trade laws and regulations, streamline and facilitate the movement of legitimate trade, and interdict non-compliant trade. 

TFTEA included a sweeping “game-changer” for the CBP drawback program, providing numerous and significant enhancements to the drawback laws under 19 U.S.C. § 1313.

DRAWBACK REFUNDS – Under current drawback rules, various types of drawback claim refunds are limited to up to 99 percent of only the duties paid on the imported merchandise, without recovery of taxes and fees. The Act now uniformly authorizes drawback refunds for 99 percent of duties, taxes and fees paid on imported merchandise for all types of drawback;

DRAWBACK FILING – Current drawback regulations set varied time requirements related to drawback document filing and recordkeeping, with the timing between the import and export documents at three years and the eventual submission of a claim to Customs at no later than three years from the date of export. Under the Act, the window for those operations and activities is uniformly simplified and expanded for all drawback claim types to five years from the date of importation to the filing of the drawback claim related to that import.  

For a free, no obligation assessment of your company's Duty Drawback potential, complete the Duty Drawback Questionnaire.  Contact your local customs brokerage representative or email us today to get started!

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Download our Duty Drawback Questionnaire