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ARTICLE · 15 JANUARY 2026

Practices Procedures Examples And Precautions Regarding Various US Import Duty Reduction Measures

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本レポートでは、米国の追加関税によるコストを軽減するための実務上の手続きについ て、具体例や留意点と共に解説しています。本レポート

United StatesInternational Law
Yoshihide Ito
Yoshihide Ito
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1. 関税などの払い戻し（ドローバック） 1

a. 手続きの流れ

ステップ1：産品・商品・貨物などの輸入

輸入者は、特定の産品・商品・貨物など（以下「産品など」）について、米国の通関手続 き場所（port of entry）で輸入・通関手続きを行い、その際産品などに適用される関税、 賦課金、手数料など（以下「関税など」）を支払う。

ステップ 2：輸入した産品など（代替産品・商品を含む）の輸出もしくは破棄

法令で規定された期限内（輸入・通関手続きから通常 5 年以内、ただし短期の場合もある） に、輸入者は、輸入・通関した（未使用の）産品などを輸出もしくは米国税関・国境警備 局（CBP）の監督下で破棄する。

ステップ 3：輸入者の記録の照合・確認

特定の産品などについて、その輸入・通関手続きが行われた際、関税などの支払いがされ たことや、輸入・通関時に適用された8桁の米国関税分類番号（HTSUS）などを確認し、 輸出しようとする産品などが、輸入・通関手続きが行われた特定の産品などと同一である こと、または、その代替品となることを確認する。

ステップ 4：払い戻し申請手続き

ACE Secure Data Portal2 を通じて、CBP Form 7553（Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback）3 を使用し、必要な事項を記入の上、 オンラインで払い戻し申請手続きをとる。

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© Copyright 2026. The Mayer Brown Practices. All rights reserved.

This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.

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