A Drawback, is a legal term in commerce used to pay back a duty previously paid on exporting taxable products. The purpose of a drawback is to let commodities which are taxable, be exported and sold outside of the U.S. on the same terms as products from countries where they are not taxed.
In the United States, drawback is a U.S. law that allows exporters to recover duty paid for importations on the condition that the product is exported afterwards. This law involves a long term process that necessitates proof of exportation, and a flawless audit trail to the original importation.