This concerns the reexporting of imported goods. The goods may be sold directly from bonded warehouses. If they are not, and duty has been paid, the re-exporter may be entitled to a refund of the duty. This is known as drawback. Drawback may also be payable where the re-exports contain imported goods where the re-exports contain imported goods only in part. Entitlement to claim is given by a Customs’ debenture.
Reference: The Penguin Business Dictionary, 3rd edt.