What is Same Conditon Drawback?
Same Condition Drawback (also known as unused) is for products that have been exported or destroyed without being modified in any way. Substitution may be used for this type of drawback providing the export is not to Mexico or Canada. For Same Condition Drawback, no drawback ruling is required but applicant should see a local Customs Drawback Branch (addresses listed below) prior to exportation of the unused articles to be claimed for drawback.