Drawback

a recovery in whole or in part of duty paid on imported merchandise at the time of exportation, in the same or different form. An allowance made by the government to merchants on the reexportation of certain imported goods liable to duties, which, in some cases, consists of the whole; in others, of a part of the duties which had been paid upon the importation.
   

This entry contains material from Bouvier's Legal Dictionary, a work published in the 1850's.