Types of Duty Drawback Claims

| Most Common Claim Types | Common Identifier | Description of Drawback Provision |
| ----------------------------------- | --------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------- | | Unused Direct Identification | J1 | Imported goods that are subsequently exported without further use or substantial processing | | Unused Substitution | J2 | Imported goods where similar types of goods were subsequently exported | | Manufacturing Direct Identification | A | Importer goods that are further processed, manufactured, or assembled and then subsequently exported | | Manufacturing Substitution | B | Imported goods which are similar to domestically-sourced goods that are further processed, manufactured, or assembled and then subsequently exported | | Rejected Merchandise | C | Imported goods that are subsequently exported or destroyed because it is defective, does not conform to specifications, etc. |