A 99% refund of duties and taxes paid on merchandise that is imported,subjected to manufacture or production,and then exported within five years is called a:

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A 99% refund of duties and taxes paid on merchandise that is imported, subjected to manufacture or production, and then exported within five years is called a manufacturing drawback. This is specifically designed to encourage domestic manufacturing and production, and to make exporting goods more affordable.

A 99% Refund of Duties and Taxes Paid on Merchandise