US Customs has issued guidance for claiming drawback on imported goods that were damaged or destroyed during Hurricane Sandy. If duties and taxes were paid and the goods are either exported or destroyed, the goods may qualify for a duty drawback refund.
The importer will be required to provide documentation to CBP with details about the condition of the merchandise, as well as any insurance claims filed. If the importer has been reimbursed for duties and taxes via an insurance claim, the merchandise is not eligible for drawback.
Additional information and instructions can be found in CBP’s CSMS #12-000535.