The U.S. Duty Drawback program allows businesses to reclaim duties paid on imported goods that are later exported or destroyed. Leyton helps companies identify eligible transactions, file compliant claims, and recover refunds that improve cash flow.
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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.
Imported materials used to manufacture a new product that is later exported.
Imported goods that are exported or destroyed without being used in the U.S.
Goods that are defective, damaged, or do not meet specifications and are exported or destroyed.
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
Leyton helps businesses recover customs duties, taxes, and certain fees through the U.S. Duty Drawback program. Our specialists evaluate import and export activity, prepare documentation, and manage claims with U.S. Customs to help companies recover previously paid duties while reducing internal effort.

Jean-Daniel VERMETTE
SR Custom Duty ManagerWith 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 (U.S. Customs and Border Protection).
Ensuring products are classified correctly to secure the lowest applicable duty rates.
Recovering duties paid on goods that are later exported or destroyed.
Identifying savings opportunities through compliant adjustments.
You stay focused on your business while our coordinated team manages every step, builds buyer competition, mitigates risks early, and guides you to a confident, successful closing.