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Drawback

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Drawback

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  1. DRAW BACK Cobos Ochoa Daniel Jiménez Hernández Diana Laura Flores Rivas Osiel Iván

  2. Whatisdrawback? • Drawbackis a customsregimewheretheauthoritygivesyou back thatyoupaidfortaxes in a total orpartialway. As long as thegoodswereexportedfordon’tconsuptionit in the country.

  3. Thissystemisapplied to cases that: • Whenthemerchandise has entered to the country and itissubmitted to a procces of transformation, elaboration, combination, mix oranotherimprovement.

  4. Example: • When a companyimportswoodformakingchairsin thedrawbackregimewithmetallicstructure, at themoment of exportingthem, theauthoritygivesyou back themoneythatyoupaidforthetaxes in theimportation of thewoodifyouprovethatthechairs has thewoodyouhaveimported.

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