Companies that pay duty on imported goods are eligible for a refund (drawback) of that duty if the goods were:
- exported in the same condition
- exported after having been further manufactured or processed
Drawback on “same-condition” goods is applicable even if the goods are exported to the United States and Mexico.
Drawback on further manufactured or processed goods is only applicable if the goods were exported to other-than the U.S. or Mexico, or if duty was also paid in the U.S. or Mexico.
Operations such as labelling, re-packaging, and maintenance are not classified as further processing, and those goods may be eligible for full drawback.
For information on how to ensure all applicable drawbacks are filed, please contact Omnitrans Technical Services.