Drawback

Something to set against the profits or advantages of a concern. In commerce, it is duty charged on goods paid back again when the goods are exported.

“It is only on goods into which dutiable commodities have entered in large proportion and obvious ways that drawbacks are allowed.” —H. George: Protection or Free Trade: chap ix. p.92

Source: Dictionary of Phrase and Fable, E. Cobham Brewer, 1894
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