Duty drawback is the refund of customs duties, taxes and fees paid on imported items that are matched with exported or destroyed items. This refund can be in part or the full amount paid by the trader against the import duty, which includes customs duty, sales tax, and any other refundable fee imposed. Disclaimer Our content is not in any way legal advice or binding. The information provided by might not be the official legal or full definition. Also when pursuing a specific transaction you are encouraged to conduct your own due diligence and to consult legal counsel as appropriate.