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Origin and trade agreements

US duty refunds, drawback and returned goods

How to get US duties back: drawback when goods leave again, duty-free return of US goods, corrections before and after liquidation, and IEEPA refunds.

Updated · 12 official sources

US duties already paid can come back four ways: drawback refunds up to 99% when imported goods are exported or destroyed within five years, US goods returned unchanged re-enter duty free under HTSUS 9801.00.10, errors are corrected before liquidation with a post-summary correction or afterwards with a protest, and IEEPA duties are refunded through CBP's CAPE process. Each route has its own deadline, and only the importer of record, or its broker, can use them.

Rules as of 30 October 2026.

What is duty drawback?#

Duty drawback is a refund of up to 99% of the duties, taxes and fees paid on imported goods that are later exported or destroyed under CBP supervision, under section 313 of the Tariff Act (19 U.S.C. 1313). A complete claim must be filed electronically no later than five years after the goods were imported (19 CFR 190.51).

Online sellers meet three kinds of drawback:

Kind When it applies Refund
Unused merchandise, 1313(j) Imported goods exported or destroyed without being used in the US, or substituted goods of the same classification Up to 99%
Rejected merchandise, 1313(c) Goods that didn't match the sample or specification, were shipped without the buyer's consent, were defective at import, or were sold at retail and returned to the importer 99%
Manufacturing, 1313(a) and (b) Imported materials used to make goods that are exported Up to 99%

Before the goods leave, file a notice of intent to export or destroy on CBP Form 7553 at least five working days ahead, so CBP can examine them (19 CFR 190.35). A seller that exports 200 unsold jackets on which it paid $3,000 in duty and fees can claim up to $2,970. Section 232 duties on metals are the main exception: Proclamation 11021 allows only manufacturing drawback on certain partner-origin products made with partner metal. The Section 232 pharmaceutical duties are eligible.

Can goods returned to the US come back duty free?#

Goods returned to the United States can come back duty free under HTSUS 9801.00.10 when they are US products returned after export, or other products returned within three years of export, without having been advanced in value or improved in condition abroad. A US-made product a foreign buyer sends back unused, for example, enters free.

For a shipment over $2,500, the entry needs a declaration by the foreign shipper that the goods were exported from the United States and returned unchanged, and a declaration by the importer naming the manufacturer (19 CFR 10.1). Goods properly entered under chapter 98 don't pay the Section 301 forced labor duty or the Section 338 duties on Canada (U.S. notes 51 and 52 to chapter 99). The country of origin guide covers how to show the goods are US products.

How do you correct an overpayment?#

An overpayment on a US entry is corrected with a post-summary correction (PSC) while the entry is unliquidated, and with a protest once it has liquidated. A PSC is filed in ACE within 300 days of entry and at least 15 days before the scheduled liquidation date, and the entry must be paid before CBP accepts it.

After liquidation, the importer has 180 days to protest (19 CFR 174.12). Refunds that result from liquidation or reliquidation carry interest under 19 U.S.C. 1505, generally from the date of deposit to the date of liquidation, at the rate the IRS publishes each quarter. An error found after liquidation that underpaid duty is corrected with a prior disclosure. The entry process guide sets these deadlines in the order an entry meets them.

Deadlines at a glance
Route Deadline
Post-summary correction 300 days from entry, and 15 days before scheduled liquidation
Protest 180 days from liquidation
Drawback claim 5 years from import of the goods
Notice of intent to export for drawback 5 working days before export
9801.00.10 for non-US goods Return within 3 years of export

How do IEEPA duty refunds work?#

IEEPA duty refunds are claimed with a CAPE declaration, a CSV list of entry numbers uploaded in the ACE Portal by the importer of record or the broker that filed the entries. CBP removes the IEEPA lines from each entry, liquidates or reliquidates it, and pays the refund with interest by ACH, generally 60 to 90 days after acceptance.

CAPE works in phases. Phase 1 takes certain unliquidated entries and entries liquidated within the last 80 days, so CBP can reliquidate them inside its 90-day window; phase 2 adds entries flagged for reconciliation with no reconciliation on file. Each declaration holds up to 9,999 entries and can't be amended or withdrawn once accepted, and CBP's FAQ says no PSC or protest can then be filed for those entries. Refunds go only to the importer of record, or the party it named on CBP Form 4811, with bank details in its ACE Portal account, so a consumer who paid duty through a carrier gets nothing from CBP directly.

CBP nets every change on the entry at liquidation, takes any debt the importer owes CBP out of the refund, and can issue a bill if other duties turn out to be due. CBP says filing a case at the Court of International Trade isn't needed for phase 1 entries, and gives no legal guidance on whether one is needed for others. CBP charges no fee for refunds and warns of scams asking for payment. The US tariff changes guide has the dates the IEEPA duties started and ended.

What changed and when#

Refund routes changed in 2026 when the Supreme Court ended the IEEPA tariffs and CBP built a refund process for them, and when new Section 232 proclamations limited drawback on metals. The timeline lists those changes with CBP's own notices.

  1. PSCs can't change IEEPA lines on FTZ entries

    ACE rejects post-summary corrections that modify IEEPA numbers on type 06 entries (error F883). CSMS #69635410 (opens in a new tab)

  2. CAPE opens for IEEPA refunds

    Phase 1 of CAPE is scheduled to deploy in ACE for refund declarations. CSMS #68340863 (opens in a new tab)

  3. Drawback limited on metals duties

    Only manufacturing drawback on certain partner-origin products remains for Section 232 metals duties. Proclamation 11021 (opens in a new tab)

  4. IEEPA duties no longer collected

    Goods entered from this date pay no IEEPA duties. CSMS #67834313 (opens in a new tab)

  5. Supreme Court rules on IEEPA tariffs

    Learning Resources v. Trump holds that IEEPA does not authorize tariffs. Opinion (opens in a new tab)

Common questions#

Can I get a refund of duty when a US customer returns an item?#

If you were the importer of record and the item is exported or destroyed under CBP supervision within five years of import, you can claim rejected merchandise drawback of 99% of the duty. The buyer's own duty payment through a carrier isn't refunded by CBP.

Who receives IEEPA tariff refunds?#

The importer of record, or the party it designated on CBP Form 4811, paid by ACH to the bank account in its ACE Portal account. CBP doesn't refund consumers who paid IEEPA duties through a carrier or seller.

How long do I have to claim duty drawback?#

Five years from the date the imported goods were imported. The notice of intent to export must reach CBP at least five working days before the goods leave.

Sources#