Duty Drawback Eligibility and Recordkeeping Review

Inspection template for identifying potential duty drawback refund opportunities on exported goods and verifying that import, export, and destruction records support a valid drawback claim.

Review Scope and Claim Basis

• Review period and sampled shipments are defined
  Document the date range, shipment sample, and business unit or facility included in the review.
• Potential drawback basis identified for each sampled item
  Select the applicable drawback basis for each sampled product or shipment.
• Eligibility review owner assigned
  Identify the person or team responsible for validating drawback eligibility and claim support.

Import Entry and Duty Payment Verification

• Import entry number, date, and importer of record are documented
  Confirm that each sampled shipment can be tied to a specific import entry and importer of record.
• Duty, tax, and fee amounts are supported by entry documentation
  Enter the total duty paid for the sampled entry or shipment.
• HTS classification and product description match source records
  Verify that tariff classification and product description are consistent across customs, ERP, and commercial records.
• Import records are retained and retrievable
  Confirm that entry summaries, invoices, packing lists, and related import records are stored in a retrievable location.

Export or Destruction Evidence

• Export documentation is available for each eligible shipment
  Confirm that export evidence such as bill of lading, airway bill, export declaration, or carrier proof is on file.
• Destruction records support unsellable goods claims
  If goods were destroyed, verify destruction date, method, quantity, and witness or vendor confirmation.
• Export or destruction date is within the allowable drawback timeline
  Record the date and time of export or destruction for timeline validation.
• Evidence links exported or destroyed goods to the imported merchandise
  Verify traceability between the imported entry, inventory lot, finished good, and export or destruction record.

Traceability, Inventory, and Manufacturing Linkage

• Inventory lot or serial traceability is available
  Verify that lot, batch, or serial records can trace imported goods through inventory and shipment records.
• Bill of materials or production records support manufactured drawback claims
  For manufactured claims, confirm that BOMs, work orders, or production reports support the relationship between imported inputs and exported output.
• Inventory quantities reconcile across systems
  Enter the quantity variance between customs, ERP, and warehouse records for the sampled item.
• Substitution or commingling controls are documented where applicable
  If drawback claims rely on substitution or commingled inventory, verify that the control method is documented and consistently applied.

Recordkeeping, Retention, and Claim Support

• Claim support file includes all required source documents
  Select all documents present in the drawback support file.
• Records are retained for the required retention period
  Verify that drawback records are retained according to company policy and applicable customs requirements.
• Records are accessible within a reasonable audit response time
  Rate how quickly the team can retrieve supporting records for a customs inquiry or audit request.

Findings, Exceptions, and Sign-Off

• Deficiencies or non-conformances documented
  Summarize any missing records, traceability gaps, unsupported claims, or other exceptions identified during the review.
• Corrective actions assigned with owner and due date
  List corrective actions, responsible owner, and target completion date for each issue.
• Inspector signature
  Inspector signs to confirm the review was completed and findings are accurate.