Change your region and language
Please select the location that matches your preferences
Please select the location that matches your preferences
Leyton helps companies identify eligible transactions, file compliant claims, and recover refunds that improve cash flow.
Duty Drawback Basics
As global trade becomes more complex and customs duties continue to impact operating costs, many businesses are unaware that a portion of those duties may be recoverable. The U.S. Duty Drawback program allows companies to reclaim certain duties, taxes, and fees paid on imported goods when those goods are later exported or destroyed.
However, identifying eligible transactions and preparing compliant claims requires detailed documentation and a strong understanding of U.S. Customs and Border Protection regulations. Leyton works with businesses to review import and export activity, identify eligible claims, and manage the filing process to help recover duties that may otherwise go unclaimed.
Eligibility
How to Claim
With over 28 years of global consulting experience and a dedicated customs team, Leyton brings together tax specialists, trade compliance experts, and proprietary tools to maximize your recovery while keeping you compliant with the CBP
Our Process
Maximizing duty drawback requires more than filing claims. Businesses need accurate import and export data, proper documentation, and timely filing to recover eligible duties while maintaining CBP compliance.
Analyze your import and export activity to identify eligible drawbackopportunities, determine the applicable drawback program, and estimate yourpotential duty recovery.
Collect and analyze import entries, export records, duty payments, product data,and other relevant information to identify and match qualifying transactions.
Build eligible drawback claims and compile the supporting documentationrequired to substantiate the relationship between qualifying imports andexports or destructions.
Prepare and submit compliant duty drawback claims to CBP, helping ensure filings are accurate, complete, and supported by the appropriate documentation.
Where applicable, support accelerated payment privileges and manage claimsthroughout the CBP process, including responding to requests for additionalinformation and monitoring claim status.
Maintain a structured drawback program that supports ongoing filings, required recordkeeping, and continuous identification of new recovery opportunities as your import and export activity evolves.
Get in Touch
Our specialists evaluate import and export activity, prepare documentation, and manage claims with CBP to help companies recover previously paid duties while reducing internal effort.
FAQs
Can’t find the answer you’re after? Please contact our team
Businesses across manufacturing, distribution, retail, and global supply chains often qualify when import and export activity can be properly documented and linked.
Organizations may benefit from duty drawback when:
• Duties, taxes, or certain fees were paid on goods imported into the United States
• Imported goods were later exported, destroyed, or incorporated into exported products
• Import and export records can be matched to support the drawback claim
• Claims are filed within the allowable timeframe, generally up to five years from the date of import
Eligible businesses may recover up to 99% of qualifying duties, taxes, and fees paid on imported merchandise. The actual recovery depends on your import and export activity.
In most cases, businesses can file claims for exports made within five years of the import date, provided they meet CBP documentation and filing requirements.
The timeline varies depending on the complexity of the claim. Once all required documentation has been collected and submitted, claims are processed by CBP according to its review procedures.