a refund of customs or excise duty paid on goods that are being exported or used in the production of manufactured exports, amount of import duties and taxes repaid under the drawback procedure, repayment by a government, in whole or in part, of customs duties on imported merchandise that is subsequently manufactured into a more finished article and reexported; or the refund, upon the exportation of an article, of a domestic tax to which it has been subjected, tolli tagasimakse