Concept:Duty drawback is a refund of customs duty paid on goods that are later exported.Explanation:When goods are imported into a country, import duty is paid on them.If those same goods are later re-exported without being sold locally, the importer can claim a refund of the duty paid.This refund is called a duty drawback.Therefore, it applies to duties paid on re-exported goods that were previously imported.Answer:B. re-exported goods previously imported