Drawback is a rebate by a government, in whole or in part, of customs duties assessed on imported merchandise that is subsequently exported. Drawback regulations and procedures vary among countries
Taurus Logistics Ltd, International shipping terms and phrases, Christchurch, New Zealand 2010. http://www.tauruslogistics.co.nz/shipping-advice/g lossary, (Mrtm - Brit) {581}