This is a refund from U.S. Customs of 99% of duty paid on imported products when they are exported from the United States or destroyed before use. To qualify for Duty Drawback you we’ll need proof that the imported item was exported from the United States within either 3 years (Unused) or 5 years (Manufacturing). Import and export documents should be available. Duty drawback is a complicated procedure. Please see your Customs Broker for further information.