Duty drawback is a government trade program that refunds up to 99% of import duties paid on merchandise that is later exported in commercially similar form. For wine, duty drawback includes both import tariffs and excise taxes, allowing exporters to recoup a significant percentage of the total value of imported wine. Drawback incentives encourage both imports and exports of wine depending on relative trade volumes, with winners and losers among domestic producers, exporters, importers, and consumers.