Tariffs

Section 301 drawback, recover the tariff duty.

Q: Are Section 301 tariffs eligible for duty drawback?

Yes. The additional ad valorem Section 301 duties assessed on imported merchandise are recoverable under 19 U.S.C. 1313 like other import duties. A claimant recovers 99% of the Section 301 duty, on top of the ordinary duty, when the merchandise or a substituted article of the same 8-digit HTS is exported or destroyed within five years of importation. This applies across the China technology-transfer lists, the 2026 forced-labor duties, and the Brazil action.

Q: Which Section 301 actions are in effect now?

Three sets of additional duties are in force: the China technology-transfer tariffs (Lists 1 through 4A, in place since 2018, with increases from the 2024 four-year review); the forced-labor tariffs on 59 economies and the European Union, effective July 24, 2026, at 10% or 12.5%; and the Brazil action, effective July 22, 2026, at 25%. A separate Section 301 action on China's maritime, logistics and shipbuilding sectors imposes service fees on China-linked vessels rather than duties on goods, and it is suspended through November 2026.

Q: Are the China maritime and shipbuilding fees recoverable through drawback?

No. That Section 301 action imposes service fees on China-linked vessels at port entry, not duties on imported merchandise, so the fees fall outside duty drawback, which recovers duties paid on the goods themselves. The fees are also currently suspended through November 2026 under the U.S.-China bilateral agreement.

Q: How far back can I recover Section 301 duties?

Drawback claims must be filed within five years of the date of importation. Because drawback is retroactive, China Section 301 duties paid since the tariffs began in 2018 can often be recovered on prior import and export activity, which is why a first filing is frequently the largest.

Section 301 is no longer just the China tariffs. It now spans the technology-transfer lists, the 2026 forced-labor duties on 59 economies and the European Union, and the action against Brazil. Wherever Section 301 lands as an additional duty on imported goods, it is eligible for duty drawback, a direct path to recovering 99% of what you paid.

99%Of the Section 301 duty recoverable

5 yearsRetroactive reach from date of importation

3 actionsChina, forced labor, and Brazil duties in force

Reviewed by Anthony Nogueras, LCB · Licensed U.S. Customs Broker · Last updated August 2026

What it is

One statute, now several tariffs.

Section 301 of the Trade Act of 1974

Section 301 authorizes the Office of the U.S. Trade Representative to respond to foreign acts, policies and practices it finds unfair. For years the label meant one thing, the China tariffs first imposed in 2018. In 2026 it means several. USTR has used the same authority to impose additional duties tied to forced labor across dozens of economies, a country-specific action against Brazil, and a separate action on China's maritime and shipbuilding dominance.

What unites the tariff actions is how the duty is charged: an additional ad valorem duty stacked on top of the ordinary rate at importation. Unlike the IEEPA tariffs, which are not drawback eligible, and unlike Section 232, which limits recovery to manufacturing drawback, no Section 301 duty measure bars drawback. When the duty-paid import, or a qualifying substitute, is exported or destroyed, the claimant recovers 99% of the duties paid under 19 U.S.C. 1313, the Section 301 duty included.

The actions in force

Where Section 301 applies today.

Three sets of additional duties are live, each drawback eligible. A fourth action is a vessel fee, not a duty on goods, and sits outside drawback.

China, technology transfer and IP

The original Section 301 action, in force since 2018, defined by USTR action Lists 1 through 4A. Lists 1, 2 and 3 carry a 25% additional duty; List 4A carries 7.5%; List 4B remains suspended. Under the 2024 four-year review, USTR raised strategic sectors, phasing in through 2026, including electric vehicles to 100%, semiconductors and solar cells to 50%, and EV batteries, ship-to-shore cranes and certain steel and aluminum to 25%. 178 product exclusions are extended through November 10, 2026.

Drawback eligible. Recover 99% of the duty.

Forced labor, 59 economies and the EU

Effective July 24, 2026, USTR imposed additional duties on substantially all imports from 59 economies and the European Union, following findings on the failure to prohibit goods made with forced labor. The rate is 10% for economies that impose or commit to a forced-labor import ban and 12.5% for the rest. Carve-outs include goods already subject to Section 232, USMCA-qualifying goods, and certain foodstuffs, fuels, minerals and aircraft parts.

Drawback eligible. Confirm carve-outs by classification.

Brazil

Effective July 22, 2026, a 25% additional duty applies to most products of Brazil under HTSUS 9903.05.01, on top of the ordinary tariff. The order works as a negative list, 25% on nearly everything with defined exemptions, and large categories such as crude oil, coffee and certain aircraft parts are carved out. The action responds to Brazilian practices on digital trade, tariffs, intellectual property and related matters.

Drawback eligible. Confirm exemptions by classification.

Maritime, logistics and shipbuilding

A separate Section 301 action targets China's dominance of the maritime sector. It imposes phased service fees on China-owned, China-operated and China-built vessels at U.S. port entry, not a duty on the goods aboard. The fees are suspended through November 2026 under the U.S.-China bilateral agreement.

A vessel fee, not a merchandise duty. Outside drawback.

How recovery works

Two paths to a Section 301 refund.

Direct identification

The exported article is traced back to the specific duty-paid import by lot or serial number, or by an accepted accounting method such as FIFO or LIFO. Best where units carry identity through inventory.

Direct identification drawback

Substitution

An exported article of the same 8-digit HTSUS classification supports the claim, even if it was duty-free or of a different origin. The classification cannot be designated Other, and the export destination must be eligible.

Substitution drawback

What is recoverable

The duty is recoverable; the vessel fee is not.

Section 301 is defined by USTR action and exclusion notices, and coverage shifts. The current notices control, and we confirm your specific classifications as part of an assessment.

Where the line falls

Recoverable. The additional ad valorem Section 301 duties on imported goods, across the China lists, the 2026 forced-labor duties and the Brazil action. Each is a duty imposed on importation and recoverable under 19 U.S.C. 1313.
Rate does not change eligibility. Whether the duty is 7.5% on List 4A or 100% on Chinese EVs, it is drawback eligible; the rate only changes the amount recovered.
Not recoverable. The maritime and shipbuilding service fees, which are charged on China-linked vessels rather than on the goods, and the IEEPA tariffs, which are not drawback eligible at all.
Manufacturing only, elsewhere. Section 232 steel, aluminum and derivative duties are recoverable only through manufacturing drawback, a different and narrower path than the Section 301 rules above.

Because a single HTSUS subheading can move on or off a list through the exclusion process, and because the 2026 actions are new, the reliable reference for any product is the current USTR action and CBP guidance. We confirm current coverage and drawback treatment for your classifications before you file.

Have us confirm your Section 301 coverage

Common questions

Section 301 drawback, answered.

Are Section 301 tariffs eligible for duty drawback?

Yes. The additional ad valorem Section 301 duties on imported merchandise are recoverable under 19 U.S.C. 1313 like other import duties. A claimant recovers 99% of the Section 301 duty, on top of the ordinary duty, when the merchandise or a substituted article of the same 8-digit HTS is exported within five years. This holds across the China lists, the 2026 forced-labor duties, and the Brazil action.

Which Section 301 actions are in effect now?

Three sets of additional duties: the China technology-transfer tariffs (Lists 1 through 4A, since 2018, with 2024 review increases); the forced-labor tariffs on 59 economies and the EU (10% or 12.5%, effective July 24, 2026); and the Brazil action (25%, effective July 22, 2026). A separate maritime and shipbuilding action charges fees on China-linked vessels and is suspended through November 2026.

Are the new forced-labor and Brazil tariffs recoverable too?

They are additional ad valorem Section 301 duties on imported goods, and Section 301 duties are recoverable under 19 U.S.C. 1313 like other duties imposed on importation. Because these actions are new, we confirm the current drawback treatment and any product carve-outs for your specific classifications as part of an assessment.

Are the China maritime and shipbuilding fees recoverable through drawback?

No. Those are service fees charged on China-linked vessels at port entry, not duties on imported merchandise, so they fall outside drawback, which recovers duties paid on the goods themselves. The fees are also suspended through November 2026.

How far back can I recover Section 301 duties?

Claims must be filed within five years of the date of importation. Because drawback is retroactive, China Section 301 duties paid since 2018 can often be recovered on prior activity, which is why a first filing is frequently the largest.

Do I have to export the same goods I paid Section 301 duty on?

Not necessarily. Under substitution, an exported article that shares the same 8-digit HTSUS classification can support the claim, even if it was duty-free or of a different origin, provided the classification is not designated Other and the export destination is eligible.

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