Three converging factors drive the opportunity: commodity price volatility that has expanded duty exposure on imported inputs, country-of-origin tariff shifts that change which imports are duty-burdened from year to year, and increased agricultural and packaged food exports as U.S. brands expand internationally. Together, these create a recovery opportunity that's growing rather than static.

Imported ingredients, packaging materials, processing inputs, and finished products that are subsequently exported, or used in exported finished goods, qualify under the relevant drawback programs. For food processors, beverage companies, and agricultural exporters, this typically means imported commodity inputs (sugar, cocoa, coffee, specialty ingredients) and packaging components that flow into exported products.

Food and beverage imports are subject to multiple regulatory regimes: CBP collects duties, FDA regulates safety and labeling, USDA regulates agricultural products, and APHIS regulates animal and plant products. Drawback is a CBP function and doesn't require FDA or USDA involvement, but the underlying import documentation may need to satisfy all relevant agencies. Caspian's Trade Audit operates on the customs side. FDA and USDA compliance is handled separately.

In some cases, yes. Federal excise taxes paid on imported alcohol used in industrial applications or exported, and on certain tobacco products, may be recoverable through drawback when the goods are subsequently exported or used in exported products. The eligibility rules are specific. Caspian's Trade Audit identifies which entries qualify.

Tariff-rate quotas (TRQs) apply to many agricultural commodities, including sugar, dairy, beef, and certain produce, with lower in-quota rates and higher above-quota rates. Duty paid at above-quota rates is generally recoverable under drawback when the goods are exported. For commodity importers operating near TRQ thresholds, the recovery opportunity is significant when the higher rate applies.

Seasonality affects duty exposure but not drawback eligibility. Claims can be filed against entries from any point in the five-year window. Caspian's Trade Audit scans the full eligible window regardless of when imports occurred, which matters for sectors with concentrated seasonal import patterns followed by year-round exports.