The Power of Two Experienced Companies
As the oldest continually operating drawback specialist in the U.S., Comstock provides 300 years of drawback knowledge and experience. Our company, as a licensed Customs Broker, has been integral in the development if the current drawback regulations and remains actively involved in the evolving statutes and drawback industry developments that are ongoing.
In 2025, Comstock & Holt, Inc. officially combined the two prestigious drawback providers of Comstock & Theakston, Inc. and C.J. Holt & Co., Inc. Since 1987, these two companies worked seamlessly together as separate, related companies. Our new name now combines these two prestigious drawback providers under one entity while maintaining the historic significance of both names that have been known and respected throughout the industry for more than 100 years.
The History of Comstock
Comstock & Theakston, Inc. (Comstock) has specialized exclusively in the recovery of U.S. duty drawback for over 100 years. Our corporate origins can be traced back to a partnership between Frederick M. Comstock and Joseph H. Allen in 1894. This later evolved into a partnership of Mr. Comstock and Mr. Frederick H. Theakston, and on April 16, 1918, the partnership was incorporated as Comstock & Theakston, Inc. Comstock was one of the first firms in the nation to specialize in duty drawback, and throughout the years has established a nationwide reputation for outstanding quality, service, and professionalism.
In 1987, Comstock purchased the oldest continuously operating drawback specialist, C.J. Holt & Co. Inc. (Holt), as a wholly-owned subsidiary.
The History of Holt
The firm of Charles J. Holt & Son was established in 1856 in New York City by Charles J. Holt and William H. Holt to conduct Customs brokerage and duty drawback. In 1886 the firm of Charles J. Holt & Son was dissolved. The business was continued in the individual name of Charles J. Holt and operated as such until August 1, 1907, when a partnership was formed between Charles J. Holt and John W. Van Buskirk. The partnership was named C.J. Holt & Co. with Charles J. Holt as the senior member.
On January 4, 1919, C.J. Holt & Co. was incorporated as C.J. Holt & Co., Inc. The company remained family held for many years, being passed down to John M. Van Buskirk and eventually to John (Jay) W. Van Buskirk. Jay sold the company on October 10, 1987 to Comstock & Theakston, Inc.
In the 1990’s, members of Holt were integral in writing the drawback portion of the Customs Modernization Act and were selected to serve on the Drawback Regulations Team, which rewrote the Drawback Regulations (Part 191) using interest-based problem solving methodology. This method was a new approach to writing regulations because it took into consideration both Customs’ and Trade’s interests and concerns about drawback and reached resolutions which both could support.