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DRAWBACK Definition & Legal Meaning

Definition & Citations:

In the customs laws, this term denotes an allowance made by the governmentupon the duties due on imported merchandise when the importer, instead ofselling it here, re-exports it; or the refunding of such duties if already paid. This allowanceamounts. In some cases, to the whole of the original duties; in others, to apart only.A drawback is a device resorted to for enabling a commodity affected by taxes to beexported and sold in the foreign market on the same terms as if it had not been taxedat all. It differs in this from a bounty, that the latter enables a commodity to be sold forless than its natural cost, whereas a drawback enables it to be sold exactly at its naturalcost. Downs v. U. S., 113 Fed. 144, 51 C. C. A. 100.


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