Drawback Update:

For imported merchandise where IRT was paid to CBP, any related IRT drawback claim calculations must reflect IRT refunds paid by the Tobacco Tax and Trade Bureau (TTB). If an IRT refund was paid by TTB, the claimant may not seek a drawback refund from CBP for those same dollars: see CSMS #42827113 for additional information. Furthermore, a drawback claim for IRT should not be submitted to CBP if a prospective IRT refund request for those same dollars has been made with TTB.

Claimants that have unliquidated IRT claims on file with CBP are encouraged to review those claims to ensure a duplicate refund has not been requested from both TTB and CBP per the guidance stated herein.

For any questions regarding this update, please email OTDRAWBACK@cbp.dhs.gov

Drawback Website: https://www.cbp.gov/trade/programs-administration/entry-summary/drawback-overview