Using Duty Drawback (a U.S. customs law) an importer registers the goods at the time of entry and deposits the applicable duties and taxes with foreign customs. In Europe, duties and taxes range from 20% to 30% of the value of the goods. Often this deposit and payment has to be made in cash in the currency of the country being entered.
At the time of departure, the exporter presents the goods and appropriate paperwork to the customs inspector. Assuming the goods and paperwork are in order, exporters can expect to receive a full refund of the duties and taxes posted at some future point. (For Europe, refunds are generally made 2 to 6 months after departure.)