You may be eligible for Duty Drawback if your company has one or more of the following attributes:
Exports (or destroys) unused imported duty-paid merchandise
Exports (or destroys) merchandise that has been manufactured in the U.S. using imported, duty-paid components
Exports (or destroys) imported duty-paid merchandise that is sold to a U.S. customer who then exports the merchandise (or uses to manufacture exported products)
Exports (or destroys) imported, duty-paid goods that are rejected