Duty Drawback · 19 U.S.C. 1313

Duties you already paid. Money you haven't claimed back.

If you import goods that later get exported, destroyed, or built into a product you ship abroad, US Customs owes you back up to 99% of the duties, taxes, and fees you paid on them. Most importers never file. BorderFlow does — in-house, on the same system as your customs and freight program.

Filed in-house by a licensed CBP customs broker
Electronic filing through CBP's ACE system
Runs on the same system as your existing customs program
BorderFlow OS — Drawback Snapshot
LIVE
Max Recovery
99%
Statutory Lookback
5 yrs
Claim Types Filed
3
Filed Through
ACE
Entry-to-export match found — Laredo import, Monterrey re-export
99%
Of duties, taxes & fees recoverable on qualifying imports
19 U.S.C. § 1313
5 yrs
Statutory look-back window to file a claim from date of import
TFTEA-modernized rules
3
Primary claim types we file — manufacturing, unused merchandise, rejected merchandise
19 CFR Part 190, Subparts B-D
1 system
Your import and export records matched automatically — no manual chasing
Trusted by leading US-Mexico shippers
The real difference

Most importers leave this money at CBP.

Drawback is one of the oldest trade programs in the country, and one of the most underused — because filing it well takes a dedicated system, not a spreadsheet.

Typical approach
Import and export records live in separate systems
Someone has to manually match entries to exports
A separate drawback specialist you have to onboard and manage
Eligible entries quietly age past the 5-year window
BorderFlow drawback
Import and export data live on the same system already
Entries are matched to exports automatically by HTS code
Filed in-house by our own licensed broker — no new vendor to bring in
We flag exposure before entries age out of eligibility
What qualifies

Three ways a claim can pay out.

Every drawback claim falls under one of three statutory types. Most programs end up using a mix, depending on how the goods actually move.

19 U.S.C. 1313(j)

Unused Merchandise Drawback

Imported goods that are exported or destroyed without being used in the US. Can be claimed by direct identification or by substitution against goods sharing the same 8-digit HTS code.

Fits: Distributors and traders re-exporting inventory that never gets used domestically.

19 U.S.C. 1313(a)/(b)

Manufacturing Drawback

Imported components used to manufacture a finished product that is later exported. Requires a manufacturing drawback ruling from CBP defining the process, inputs, and outputs.

Fits: Manufacturers importing parts or materials that end up in an exported finished good.

19 U.S.C. 1313(c)

Rejected Merchandise Drawback

Goods that arrive defective, don't match the order, or were shipped without consent, and are subsequently exported or destroyed under CBP supervision.

Fits: Importers dealing with damaged shipments, returns, or unsellable stock.

What's included

We don't just tell you what's eligible. We file it.

Everything below runs as one program — not a report you get handed and have to act on yourself.

Eligibility & Exposure Audit

We review your last five years of entries against export and destruction records to find what's already eligible.

Claim Type Strategy

We determine which claim type — or mix — recovers the most, and secure any manufacturing ruling CBP requires.

Electronic Filing (ACE)

Every claim is prepared and filed electronically through CBP's Automated Commercial Environment, as required.

Accelerated Payment Setup

We apply for Accelerated Payment privileges so refunds arrive in weeks instead of waiting on claim liquidation.

CBP Audit Defense

If CBP requests information (CF-28) or issues a notice of action (CF-29), we respond on your behalf within deadline.

Recordkeeping & Compliance

Supporting records are maintained for the required retention period so a future audit doesn't put your refund at risk.

Why it matters

Built for the people who own the outcome.

Drawback shows up differently depending on your seat. Here's what changes for each.

01

Cash back with no capital outlay

Drawback recovers duties you've already paid — it's a refund, not an investment you have to fund.

02

A hedge against elevated duty exposure

As Section 301 and other trade-remedy duties push per-entry costs higher, the dollar value of an eligible claim grows with it.

03

Recovery without adding headcount

No dedicated compliance hire required — the audit, filing, and defense run inside your existing program.

04

Board-ready recovery reporting

Clear visibility into what's been claimed, what's pending, and what's still eligible across your entry history.

05

Exposure flagged before it's forfeited

Entries approaching the 5-year statutory window get surfaced proactively, not discovered after they've expired.

06

One accountable partner, not a referral

The same licensed broker running your customs program files the claim — no separate vendor relationship to manage.

How a claim moves

Five steps. One team running all of them.

No separate specialist to hire, no handoff between an audit firm and a filing firm — one team carries a claim end to end.

1

Audit

We map your import history against matching exports and destructions across the full statutory look-back window.

2

Strategize

We determine which claim type — manufacturing, unused merchandise, or rejected merchandise — recovers the most for your entry profile.

3

File

Claims are prepared and submitted electronically through ACE, with any required manufacturing ruling in place.

4

Accelerate

We set up Accelerated Payment privileges so your refund doesn't wait on standard claim liquidation.

5

Defend

If CBP requests documentation or opens an audit, we hold the records and respond on your behalf.

An electronics importer recovered duties on components later exported inside finished assemblies.

BorderFlow matched five years of import entries to the client's export records, secured a manufacturing drawback ruling, and filed the claims — with Accelerated Payment in place so the refund didn't wait on liquidation.

Talk to us →
Why BorderFlow

Drawback that isn't bolted onto your program. It's already inside it.

Most drawback specialists are a separate vendor who needs your data exported to them. We already have it.

Filed in-house by our own licensed broker

BorderFlow's CBP-licensed broker files the drawback claim directly — not a third-party drawback specialist you have to bring in and manage.

One system, so matching is automatic

Import and export data already live together, so entries get matched to exports without a manual reconciliation project.

Bilingual operators who see both sides

When a re-export crosses back through Mexico, our team at the border already has visibility into it.

Proactive on the 5-year window

We flag entries approaching the statutory deadline instead of letting eligible refunds quietly expire.

FAQ

Everything you need to know.

Get started

Ready to move freight across the border without the chaos?

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  • Zight AI agent: CC us, entry filed instantly
  • Cross-border trucking and customs under one roof
  • Licensed customs broker in the US (CBP) and Mexico
  • No long-term contracts required to get started
Prefer email?
thelab@logi-cargo.com
Laredo, TX
410 Nafta Blvd
Ciudad de Mexico, CDMX
Bosques de las Lomas

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