New Section 301 “Forced Labor” Tariffs Are Drawback-Eligible: What Importers Should Know
The new Section 301 forced-labor tariffs (10–12.5% on 60 economies, effective July 24, 2026) are recoverable through duty drawback. Here’s what that means for your refunds.
Section 232: Drawback Relief for Pharma Tariffs
When the President’s April 2, 2026 proclamation under Section 232 of the Trade Expansion Act of 1962 (19 U.S.C. § 1862) imposed a default 100% ad valorem duty on imports of patented pharmaceuticals and active pharmaceutical ingredients (APIs) listed in Annex I (see our cheat sheet) the industry response was predictable: spreadsheets, scenario models, and a lot of anxious calls to trade counsel. But buried in clause (10) of the proclamation is a single sentence that should be on every drug importer’s whiteboard:
“Drawback shall be available with respect to the duties imposed pursuant to this proclamation.”
SCOTUS Overrules IEEPA Tariffs: What Importers Should Know
Reciprocal tariffs from the Trump administration are now confirmed duty drawback eligible, creating a major opportunity to recover tariffs on imports tied to exports.
Reciprocal Tariffs are Drawback Eligible
Reciprocal tariffs from the Trump administration are now confirmed duty drawback eligible, creating a major opportunity to recover tariffs on imports tied to exports.
Pouring Profits: New Whiskies Classification
A proposed change to the tariff classification of whiskies would expand use of 19 USC 1313(j)(2) unused merchandise substitution drawback and create major excise tax savings for U.S. producers and importers if enacted.