Please read: this guide is general information, not legal or customs advice, and rates and examples are illustrative. Drawback claims must be completed within 5 years of the date of importation (19 U.S.C. 1313(r)). Destruction claims require destruction under CBP supervision with advance notice, and DrawbackIQ currently prepares unused-merchandise export claims only. Your licensed customs broker decides what can be filed.
If you import footwear under HTS Chapter 64, you may be leaving substantial refundable customs duties on the table. Duty drawback is a program that refunds up to 99 percent of duties paid on merchandise that is exported or destroyed, yet the vast majority of eligible footwear importers never file a claim.
Duty drawback (19 U.S.C. 1313) refunds the vast majority of customs duties and certain fees paid on imported merchandise when that merchandise is later exported or destroyed as waste. For footwear manufacturers, distributors, and Amazon sellers, this represents a significant cash recovery opportunity that often goes unclaimed.
Footwear entering the US under HTS 64 typically carries ad valorem duty rates ranging from 10 to 14 percent, depending on the specific tariff classification and country of origin. If you are exporting footwear to Canada, Mexico, the EU, or Australia, or if you are destroying returned inventory, you likely have refundable duties from the past five years.
You may be eligible if you:
An importer enters $2 million in footwear annually under HTS 64 at an average 12 percent duty rate. Twenty percent of inventory is exported through Amazon EU and other international channels. The computed 5-year lookback estimate: approximately $237,600 in refundable duties. (This assumes consistent import patterns and eligible duty types; the actual refund is determined by filed export documentation and matched inventory records.)
Drawback claims can cover imports from the past five years. For a footwear importer processing consistent volume, this is a substantial window. However, documentation requirements are strict: you must maintain import entry records, commercial invoices, bills of lading, and proof of export (or destruction records). The good news is that this documentation almost always exists in your supply chain; we help organize it into a claim package your customs broker can file.
Section 301 tariffs imposed on footwear from China (tariff list 3b, approximately $9 billion in footwear annually) are eligible for drawback on the same basis as regular ad valorem duties. If your footwear sourcing includes China, the Section 301 component of your duties is fully recoverable when the merchandise is exported.
For footwear, direct identification is common if you track SKUs through your supply chain: you import under one entry, export the same SKU in the same quantity, and the match is straightforward. Substitution matching (matching on the first 8 digits of the HTS code) is also available and does not require SKU matching, though it has restrictions to USMCA partners.
Use the free drawback estimator to get a rough sense of your potential recovery based on your import values and export share. Then connect your actual import and export records to see the precise refundable amount.
Ready to claim your refundable duties?
Try the Free EstimatorDrawbackIQ prepares claim packages for a licensed customs broker to file. DrawbackIQ is not a customs broker. This article is for informational purposes and does not constitute legal or customs advice. Consult with your broker or customs attorney for guidance specific to your situation.