I-Duty Drawback linyathelo lemali elisetyenziswa kurhwebo lwamazwe ngamazwe ukuququzelela ukufunyanwa kwemirhumo yerhafu, imirhumo ethile, okanye iirhafu ezithile zangaphakathi ezihlawulwe kwimpahla evela kumazwe angaphandle. Le ndlela yokubuyisela imali iqalwa phantsi kweemeko ezithile. Ngokukodwa, imbuyekezo inikezelwa xa izinto ezithengiweyo zithunyelwa ngaphandle kwakhona okanye zilahliwe ngokupheleleyo kwaye inkqubo yokufumana imbuyekezo evela kwirhafu ixhomekeke ekungenisweni ngokusemthethweni kwebango lokungaphumeleli. Nangona kunjalo, kubalulekile ukuqaphela ukuba ukungeniswa kwebango elinjalo akuvumelekanga ngaphambi komhla wokuthunyelwa kwempahla kwamanye amazwe.
Amabango eDuty Drawback, acutha kakhulu iindleko zokungenisa elizweni, ziinkuthazo ezibalulekileyo zokuthumela ngaphandle ezinemigaqo eyahluka-hlukeneyo ngokolawulo. E-US, la mabango anokufakwa phakathi kweminyaka emihlanu ukususela kumhla wokungenisa elizweni. Zibandakanya iindidi ezininzi, eziyalelwe ngokubalaseleyo: I-Drawback yoMveliso, iDrawback yeMpahla eNgasetyenziswanga, iDrawback yeMpahla eYaliweyo, kunye neMaterial yokuPakisha. Ubonelelo olukhethekileyo lukwakhona kwizinto ezifana nezicatshulwa zencasa, amayeza okanye amalungiselelo endlu yangasese, kunye nespirit distilled ebhotileni kunye newayini.