Drawback systems can allow for the refund or drawback of import charges on inputs which are consumed in the production process of another product and where the export of this latter product contains domestic inputs having the same quality and characteristics as those submitted for the imported inputs.
Is féidir le córais aisíoca aisíoc nó aistarraingt a cheadú ar mhuirir ar allmhairí ar ionchuir a ídítear i bpróiseas táirgthe táirge eile agus i gcás ina mbeidh in onnmhairiú an táirge deiridh seo ionchuir intíre a bhfuil an caighdeán agus na saintréithe céanna acu leosan a cuireadh isteach le haghaidh na n-ionchur allmhairithe.