Glossary term
Drawback
A refund of duty paid on imported goods that are later exported, often after processing.
Repayment of import duty where the goods, or products made from them, are subsequently exported. It exists so that duty does not tax exports through the inputs used to make them.
Schemes are conditional and evidence-heavy: identity of the goods, time limits, and a traceable link between what was imported and what was exported. Claims are usually lost on records rather than on principle. Also called duty drawback.