出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2017/10/16 16:34:28」(JST)
Drawback, also known as Duty Drawback is defined by the United States Customs and Border Protection (CBP) as the refund of certain duties, internal and revenue taxes and certain fees collected upon the importation of goods. Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision.[1] Duty drawback is an export promotions program sanctioned by the World Trade Organization and allows the refund of certain duties taxes and fees paid upon importation which was established in 1789 in order to promote U.S. innovation and manufacturing across the global market.
Duty drawback is a versatile trade program established in the United States in order to allow US Importers, Manufacturers, and Exporters an opportunity to be more competitive on the global market. While the importers may or may not be the same party as the manufacturer or even the exporter, there may be an opportunity for any party along the supply chain to benefit from duty drawback.
Duty drawback can help a claimant recover the following duties, taxes and fees paid on the imported merchandise:
Similar to imports, duty drawback requires claimants to submit their drawback claims under bond, either a continuous or single transaction bond. A drawback claim requires the particulars of the import including CBP Form 7501 and commercial import invoice, the export including the export bills of lading, commercial export invoice, and information regarding the manufacturing (in the case of manufacturing drawback claims). As a new drawback claimant, several applications are needed in order to establish a drawback program including a Waiver of Prior Notice of Intent to Export, Retroactive Waiver, Accelerated Payment Procedure (optional, but often recommended), and specific/general substitution applications as needed. A drawback broker can provide the necessary regulatory compliance and guidance to complete these applications, process drawback claims based on import and export data, and file the drawback claims with CBP on a claimant's behalf.
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In the United States, drawback is a U.S. law that allows exporters to recover duty paid for importations provided that the product is subsequently exported. It is considered a Customs privileged program. It is a cumbersome, time consuming process that requires proof of exportation, and an impeccable audit trail to the original importation. Further, a Foreign-Trade Zone may be used to either expedite or avoid the drawback process. A Foreign-Trade Zone Admission in Zone Restricted status is considered the legal equivalent to an exportation in the eyes of the U.S. Customs & Border Protection.
Under Indian Customs Act, various schemes like EOU, SEZ, Advance Authorization, manufacture under bond etc., are available to obtain inputs without payment of customs duty/excise duty or obtain refund of duty paid on inputs. In case of Central Excise, manufacturers can avail Cenvat credit of duty paid on inputs and service tax paid on input services. They can utilize the same for payment of duty on other goods sold in India or service tax on services provided in India, or can obtain refund. Schemes like manufacture under bond are also available for customs. Manufacturers or processors who are unable to avail any of these schemes can avail ‘duty drawback’. Here, the excise duty and customs duty paid on inputs and service tax paid on input services is given back to the exporter of finished product by way of ‘duty drawbacking’.
On February 24, 2016, the President signed Public Law 114-125, which enacted the new duty drawback law HR 644 “The Trade Facilitation and Trade Enforcement Act of 2015”. This provided massive change to US duty drawback rules.
The enactment of this law marks the successful completion of a nearly 10 year effort by drawback experts Charter Brokerage LLC, and Comstock & Theakston Inc., along with other members of the trade community and Customs, to enact the most sweeping enhancement and expansion of the duty drawback law in our nation’s history.[3]
The new duty drawback law (HR 644) provides extensive opportunities in nearly every segment of the U.S. economy for refunds on imported goods that are then exported.
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