Types of Duty Drawback Claims

Duty drawback claims fall into a few core categories depending on how imported merchandise is used, exported, substituted, manufactured, rejected, or destroyed. The table below summarizes the most common claim types and identifiers so trade teams can quickly orient eligibility discussions before moving into provision analysis, documentation, and CBP filing requirements.

| 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. |