Goods re-exported without having been significantly altered after being imported are subject to a refund of duties paid known as a:

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The refund of duties paid on goods that are re-exported without being significantly altered is known as a same condition drawback. This is because the goods are being exported in the same condition as they were imported, without undergoing any transformation or processing. Option A, manufacturing drawback, applies to goods that are imported, processed or manufactured, and then exported. Option B, substitution drawback, applies to goods that are imported and used as a substitute for domestically produced goods that are exported. Option D, non-transformation drawback, is not a recognized term in the context of customs and trade.

Goods Re-Exported Without Having Been Significantly Altered After Being Imported