E. Cobham Brewer 18101897. Dictionary of Phrase and Fable. 1898.
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.
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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.