This study explains how wine imports and exports and related grape prices and quantities are influenced by a federal program that allows refunds to wine exporters of 99% of the import duties and excises taxes paid on “commercially interchangeable” wine imports.
View full article here: Economic Implications of the Import Duty and Excise Tax Drawback for Wine Imported into the United States. By Daniel A. Sumner, James T. Lapsley and John Thomas Rosen-Molina (August 2011).