Duty drawback
Also called: drawback · geri ödeme
A refund of duties paid on imported goods that are later exported, either as they are or after use in manufacturing. The US runs a broad drawback programme; in the EU and Türkiye a similar outcome is mainly reached through inward processing and repayment rules, and many FTAs restrict drawback on non-originating materials.
In practice
Exporters who use imported materials can recover significant duty, but must link imports to exports with strict records.
USA
EU
Türkiye
UKRelated terms
- Inward processing
- A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
- Repayment and remission
- The return of duty already paid, or the waiver of duty not yet paid, in cases set by law, such as amounts overcharged, defective goods rejected by…
- No-drawback rule
- A provision in some trade agreements forbidding refund or non-payment of duty on non-originating materials used to make goods that are then exported…