LEGISLATIVE TIMELINE

THE DRAWBACK INDUSTRY ADVOCATE

Through Charter’s unyielding perseverance and advocacy efforts this timeline demonstrates how our legislative and executive branch victories have expanded duty drawback for many industries over the past three three decades.

1993

1313(p) Drawback – provided for 8-digit substitution for petroleum and its derivatives

1998

1313(p) Amendments to expand by adding crude, MTBE, and lubricating oils 

1999

1313(p) Technical amendments to clarify and facilitate filings 

2001

Amendments to Miscellaneous Trade Bill securing gas/jet substitution

1999 – 2003

19 USC 1309 military sales, established eligibility for duty drawback

2004

Legislative correction to allow taxes and fees paid. Struck “because of its” and replaced with “upon entry or”

2004 – 2007

Ethanol and RBOB drawback rulings

2007 – 2008

Energy & Farm bills ethanol drawback effort

2005 – PRESENT

Protection of taxes and fees drawback

2006 – 2016

TFTEA Drawback Simplification

*P.L. #114-125 (HR 644, Sec. 906) – On February 24, 2016, the President signed Public Law 114-125, which enacted H.R. 644 “The Trade Facilitation and Trade Enforcement Act” (TFTEA) of 2015. The enactment of this law marks the successful completion of a 10-year effort by Charter, along with other members of the trade community and USCBP, to enact the most sweeping enhancement and expansion of the drawback law in our nation’s history.

2016 – 2017

NAFTA Duty Drawback Coalition, effort to remove Art. 303 restriction on drawback for exports to Mexico and Canada. Note Art. 303 restrictions were not successful removed in USMCA (see Art. 2.5). 

2018

Charter funded the Tabaco’s de Wilson case that resulted in requiring CBP to issue the TFTEA regulations, thereby enabled accelerated payment under TFTEA

2019

Successful modification to USMCA enabling legislation that expanded drawback opportunities. 

2019 – 2020

Charter funded National Association of Manufacturers case at the CIT and CAFC to allow for the recovery of certain excise taxes. The case was successful at the CIT and is currently being appealed at the CAFC

OUR CLIENTS ARE OUR FOCUS.