# Drawback Workbook: Your imports matched to your exports and returns, with duty per unit and every 5-year date.

> When imported goods are exported or destroyed unused, or sent back because they were defective, US law allows a refund of up to 99 percent of the duty, if the claim is filed within 5 years of import. Drawback Workbook matches your import entries to your exports and returns, works out the duty per unit and the date each claim window closes, and hands the workbook to you or your licensed broker, who prepares and files the claim. Fixed fee, no share of the refund.

- Page: https://rotomal.com/duty-drawback-prep/
- Category: Customs and trade documents
- Language: en
- Billing: one-time payment
- From: $39 one-time
- Request (free, no card): https://rotomal.com/duty-drawback-prep/request/

- Every import entry line matched to the exports, supplier returns or destructions that used it, with duty paid per unit and the potential refund at 99 percent; CBP decides the actual amount.
- Each entry's 5-year filing date, soonest first, so nothing ages out while you decide.
- A separate list of duties that may not qualify, such as Section 232 duties outside manufacturing drawback or IEEPA duties that belong in a CAPE refund, with the reason for each.

## Small importers leave drawback unclaimed because the matching is the hard part

Drawback is old and generous: duty paid on goods that later leave the country unused, or go back to the supplier as defective, can be refunded. Section 301 duties on Chinese goods are eligible. With tariffs at today's levels, a small importer that ships some of its stock to customers abroad, or returns faulty batches, may have real money sitting in its own records.

Most never claim it. Drawback specialists often work on contingency and focus on larger claimants. The claim itself must be filed electronically in ACE, and it only works if each export or destruction is tied to the import entry that paid the duty, line by line, with matching HTS numbers and quantities. That matching, across years of entries, invoices and shipping records, is the expensive part.

The clock matters too. A claim must be filed within 5 years of the import date, and for unused goods CBP generally needs advance notice on Form 7553 before the export or destruction. Records that sit in a drawer get older every month.

- Under 19 U.S.C. 1313(j)(1), duty paid on imported goods that are exported or destroyed unused within 5 years of import can be refunded as drawback, and section 1313(l)(2) sets the refund at 99 percent of the duties, taxes and fees paid; substitution under 1313(j)(2) requires goods classifiable under the same 8-digit HTS subheading. (source: https://www.law.cornell.edu/uscode/text/19/1313)
- CBP's drawback FAQ (modified 7 March 2025) says Section 301 and 201 duties are eligible for drawback, that Section 232 duties were not refundable under the 2018 proclamations, that claims must report both the Chapter 99 and Chapter 1–97 HTS numbers, and that most claims must be filed within 5 years from the date of import. (source: https://www.cbp.gov/trade/automated/news/drawback/drawback-trade-remedies-frequently-asked-questions)
- CBP's drawback overview says all claims must be filed electronically in ACE, that a claimant can use a licensed broker, a service bureau or its own ACE connection (which CBP says takes 3 to 6 months to set up), and that Form 7553 is due 5 working days before export or 7 before destruction unless a waiver applies. (source: https://www.cbp.gov/trade/programs-administration/entry-summary/drawback-overview)
- Under 19 U.S.C. 1641, customs business includes preparing documents intended to be filed with CBP, and no one may conduct it for another person without a customs broker license. (source: https://www.law.cornell.edu/uscode/text/19/1641)

## How it works

1. **$39 eligibility check.** Send up to 25 export, return or destruction records and the matching import entries. Within two business days we tell you what looks claimable and which dates are closest.
2. **You send the records.** Entry summaries or ACE reports, commercial invoices, export shipping records, supplier return authorizations and any destruction records. We never log in as you.
3. **We build the workbook.** Imports matched to exports and returns line by line, with HTS numbers, quantities, duty per unit, potential refund and the 5-year date, in up to 5 business days.
4. **You or your broker file.** You prepare and file as claimant through your own ACE connection or a service bureau, or a licensed broker prepares and files the claim using the workbook.

## Features

- **Import-to-export matching.** Each export or destruction tied to the import entry line that paid the duty, by SKU, lot or date order, with the matching method stated so your broker can check it.
- **Duty per unit.** Duty, fees and Chapter 99 duties per unit for each entry line, and 99 percent of that as the potential refund. Chapter 99 and Chapter 1–97 HTS numbers kept together.
- **5-year calendar.** The last filing date for every import entry, soonest first, with a calendar file. Entries closing within 90 days are flagged on page one.
- **Duty-type screen.** Section 301 and 201 duties marked eligible per CBP's FAQ; Section 232 duties flagged for broker review; IEEPA duties routed to the CAPE refund list instead.
- **Rejected goods file.** Defective or non-conforming goods returned to suppliers, with the supplier correspondence and return records that show why, organized per entry.
- **Gap list.** Exports without a Form 7553 on file, missing proof of export and quantities that do not reconcile, so you know the weak points before anyone files.

## Who it's for

- **Online sellers with foreign customers.** You import stock, pay duty and ship some of it abroad. You get the exports matched to the entries they came from and an honest view of what is claimable.
- **Importers returning defective goods.** A batch arrived faulty and went back to the factory. You get the rejected-goods records organized for a drawback claim.
- **Brands that destroy unsellable stock.** Unused imported goods destroyed under CBP supervision can qualify. You get the records lined up, and the notice rules flagged before the next destruction.
- **Brokers with small drawback clients.** Small claims are slow to prepare from raw records. You get a matched, sourced workbook from the client's own data.

## Works with

ACE entry summary reports you export, CBP Form 7501 copies from your broker, Export records: EEI filings, carrier waybills, commercial invoices, Shopify, WooCommerce and marketplace order exports, Supplier return authorizations and credit notes, Excel and CSV, ICS calendar file for 5-year dates

## Pricing

One-time prices, paid once after the eligibility check confirms the record count. The $39 check is credited in full against a Workbook ordered within 30 days. No percentage of your refund. We organize your own records into a workbook; we do not prepare, sign or file drawback claims or Form 7553, because under 19 U.S.C. 1641 that is customs business only a licensed customs broker may do for others. You file as claimant, or your licensed broker prepares and files. We cannot promise a refund: CBP decides every claim. Founding customer pricing applies to early-access orders.

| Plan | Price | Includes |
| --- | --- | --- |
| Eligibility check | $39 one-time | What looks claimable; The closest 5-year dates; Which duties may not qualify; Reply within two business days; The $39 is credited in full against a Workbook ordered within 30 days |
| Workbook | $249 one-time | Import-to-export matching; Duty per unit and potential refund; 5-year calendar; Duty-type screen; Rejected goods file; Gap list |
| Workbook Plus | $590 one-time | Everything in Workbook; Several importer numbers or brokers; Substitution matching by 8-digit HTS for your broker to review; One update after your broker's questions; Email help for 60 days |

## Compared with the alternatives

- **Contingency drawback firms.** Many drawback specialists charge a percentage of the refund rather than a fixed fee, and some offer a free assessment. They prepare and file for you, which suits large claimants. Percentages vary, so ask for the fee in writing and compare it with the refund you expect.
- **A licensed customs broker.** Your broker can prepare and file the claim, and can help with privileges such as waiver of prior notice or accelerated payment. Many price per claim; a matched workbook shortens their work.
- **Filing yourself.** A claimant may file its own claims. CBP says setting up a direct ACE connection takes 3 to 6 months, so most small claimants use a broker or a service bureau.

## Security and data

- We never ask for or store ACE logins, and we never send anything to CBP.
- Records are encrypted in transit and at rest and used only to build your workbook.
- Only the people working on your order can open your files, and each access is logged.
- Files are deleted 60 days after delivery, or sooner on request. Keep your own originals: drawback records must be retained.

## From request to a workbook for you or your broker

Most workbooks are delivered within 5 business days of receiving complete records. Entries closing within 90 days are matched first.

- Day 1: Eligibility check on 25 records.
- Day 1–2: You send entry summaries, export records and return documents.
- Day 3–5: Workbook delivered with matching, duty per unit, the 5-year calendar and the gap list.
- After delivery: You or your broker prepare and file the claim; we answer questions on the matching.

## FAQ

### How much of the duty can I get back?

For unused merchandise, 99 percent of the duty, taxes and certain fees paid, under 19 U.S.C. 1313. Substitution claims may be capped at a lower amount when the exported goods would have paid less. CBP decides each claim.

### What is the deadline?

A drawback claim must be filed within 5 years of the date the goods were imported. Unused goods must also be exported or destroyed within that 5-year period.

### Are Section 301 tariffs on Chinese goods refundable through drawback?

Yes, according to CBP's drawback FAQ, Section 301 and Section 201 duties are eligible, and the claim must show both the Chapter 99 and the regular HTS number for each line.

### What about IEEPA and Section 232 duties?

IEEPA duties paid from February 2025 to February 2026 are being refunded through CBP's CAPE process, which does not accept drawback entries; don't claim the same duty twice. For Section 232, CBP's 2025 FAQ said those duties were not drawback-eligible, while its April 2026 guidance allows manufacturing drawback for articles meeting clause 13 of Proclamation 11021. We flag both for your broker.

### I already exported the goods without filing Form 7553. Is it too late?

Maybe. CBP generally requires the notice 5 working days before export or 7 before destruction, unless the claimant has a waiver. We list these exports separately; your broker can tell you whether they can still be claimed.

### Why don't you just file the claim for me?

Because preparing documents intended to be filed with CBP for someone else is customs business under 19 U.S.C. 1641, and only licensed customs brokers may do it. Rotomal is not a broker. We organize your records; you, as claimant, or your licensed broker prepare and file.

### Is this legal or tax advice?

No. Drawback Workbook is record organization, not legal advice or customs brokerage, and Rotomal is not affiliated with CBP. Confirm claims with a licensed customs broker, and ask your accountant how to book any refund.

## Guides

- [How to file a US duty drawback claim](https://rotomal.com/duty-drawback-prep/how-to-file-duty-drawback-claim/): How US duty drawback works for small importers: unused and rejected goods, the 99% refund, the 5-year window, Form 7553, ACE filing and which tariffs qualify.

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Rotomal · https://rotomal.com/duty-drawback-prep/ · hello@rotomal.com