---
entity_slug: excise_duty_drawback
entity_type: Institution
vsm_system: S3
type_rationale: Excise duty drawback is a socially constructed rule system that governs
  how merchants can recover taxes on exported goods, representing a formal regulatory
  mechanism rather than a physical entity or process.
vsm_rationale: This mechanism operates as a management function that controls resource
  allocation by determining how tax burdens are distributed and recovered, directly
  affecting capital allocation decisions across different economic activities.
classified_at: '2026-02-23T11:05:10.678387'
---

# Classification: Excise Duty Drawback

## Entity Type

Institution

## VSM System

S3

## Type Rationale

Excise duty drawback is a socially constructed rule system that governs how merchants can recover taxes on exported goods, representing a formal regulatory mechanism rather than a physical entity or process.

## VSM Rationale

This mechanism operates as a management function that controls resource allocation by determining how tax burdens are distributed and recovered, directly affecting capital allocation decisions across different economic activities.
