---
title: "Check the drawback facts for goods imported and later exported or destroyed"
url: "https://ailawframework.com/practice/international-trade-customs-and-sanctions/check-whether-exported-goods-qualify-for-a-duty-drawback/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A65-RO20261022-15-US"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Check the drawback facts for goods imported and later exported or destroyed

> List the import date, the 8-digit subheading, whether the article was manufactured or produced in the United States with the imported merchandise and not used before exportation or destruction under customs…

Canonical page: https://ailawframework.com/practice/international-trade-customs-and-sanctions/check-whether-exported-goods-qualify-for-a-duty-drawback/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [International Trade, Customs & Sanctions](https://ailawframework.com/practice/international-trade-customs-and-sanctions.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List the import date, the 8-digit subheading, whether the article was manufactured or produced in the United States with the imported merchandise and not used before exportation or destruction under customs supervision, and whether substitution merchandise of the same 8-digit subheading was used within five years from importation. Record the date a drawback entry was or would be filed, and flag a date later than five years after the import date. Do not decide that drawback is payable. |
| What the lawyer must review | 19 U.S.C. 1313(a) refunds drawback on exportation or destruction under customs supervision of articles manufactured or produced in the United States with imported merchandise, if those articles were not used before that exportation or destruction. Subsection (b) allows substitution of merchandise classifiable under the same 8-digit subheading, used within a period not to exceed five years from importation, even if the imported merchandise was not actually used in the exported article, where the manufacturer received it directly or indirectly from the importer and the exporter or destroyer received the article from the manufacturer. The claimant submits a bill of materials or formula. Subsection (r) requires the drawback entry to be filed or applied for not later than five years after the merchandise was imported. Claims not completed in that period are abandoned. An extension is available only if CBP was responsible for the untimely filing. The import is the entry under 19 U.S.C. 1484. |
| Written for | United States |
| Applies to | [Check whether exported goods qualify for a duty drawback](https://ailawframework.com/practice/international-trade-customs-and-sanctions/check-whether-exported-goods-qualify-for-a-duty-drawback.md) |

## Checking plan

- What the AI does: List the import date, the 8-digit subheading, whether the article was manufactured or produced in the United States with the imported merchandise and not used before exportation or destruction under customs supervision, and whether substitution merchandise of the same 8-digit subheading was used within five years from importation. Record the date a drawback entry was or would be filed, and flag a date later than five years after the import date. Do not decide that drawback is payable.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The person making a claim is liable for the full amount claimed. Merchandise used for one drawback claim is not the basis of another, aside from the credit the section states for components or ingredients.
- The older three-year text appears in an amendment note. The current filing rule is five years after importation.
- Flour or by-products from imported wheat are excluded from the manufacturing refund in subsection (a).

## Sources

- [19 U.S.C. 1313, Drawback and refunds](https://www.law.cornell.edu/uscode/text/19/1313) (checked 2026-10-22)
- [19 U.S.C. 1484, Entry of merchandise](https://www.law.cornell.edu/uscode/text/19/1484) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*