In this chapter he also writes that "Imported commodities the greater part of them are wholly drawn back upon exportation. This general rule, however, is liable to a great number of exceptions, and the doctrine of drawbacks has become a much less simple matter, than it was at their first institution"

Now if Mr. Smith wrote this in 1776 then you can imagine how Drawback has changed over the last 228 years.

The drawback Environment today, is ever changing and requires an experienced team who have made Drawback a career, Neill Stroth is a dedicated licensed Customhouse Broker with over twenty years experience specialization in drawback. N.F. Stroth & Associates has offices located in San Francisco, Los Angeles and Chicago. The firm has a national permit allowing them to file drawback entries in any of the five U.S. Custom ports handling drawback.

What is Drawback?

Drawback basically consists of a refund of duties paid on imported merchandise on the basis of an exportation or destruction of articles connected to imported merchandise. The object of duty drawback is to follow the U.S. exporter to better complete in the world market. It lowers the exporters materials cost by removing the Customs duty from the transaction. Drawback is limited to 99% of the duties paid on the imported merchandise designated for drawback.

Duty Drawback is a privilege instituted by Congress and administered by U.S. Customs and Homeland Security. It is a specialized process administered by only five U.S. Customhouses in the country; New York, San Francisco, Chicago, Los Angeles and Houston.