Whenever merchandise must be exported after importation, drawback provides for the refund of customs duties initially paid on the imported merchandise. The Firm possesses considerable expertise with respect to legal issues arising in connection with all forms of drawback, including “manufacturing” and “unused” drawback, as well as “substitution” drawback, with its often complex commercial interchangeability issues. We have extensive experience in creating systems to facilitate drawback claims, expedite duty refunds and meet recordkeeping obligations.