Duty Drawback is a tremendous avenue for Importers and Exporters to recover duties and taxes previously paid on imported merchandise which in return is being exported or destroyed.There are different types of duty drawback conditions that can apply to your goods:1. Manufacturing drawback:a. The duty drawback claim must be filed within 3 years from date of export and produced within 5 years from the date of import.b. The importer must have inventory records that clearly establish the exportedmerchandise was produced from a specific lot of imported merchandise.2. Unused merchandise drawback:a. The duty drawback claim must be filed within 3 years from date of import.b. The importer can claim a refund on imported material that is exported in an unused condition. Prior notice must be filed with U.S. Customs before the actual export of the goods.3. Unused (rejected) merchandise drawback:a. The duty drawback claim must be filed within 3 years from date of import.b. Goods that were shipped without consent of the importer can be returned. Prior notice must be filed with U.S. Customs before the actual export of the goods.