Few industries carry more tariff exposure than electronics. Section 301 duties blanket a huge share of components and finished goods sourced from China, and manufacturers that import and then export are recovering a large part of that spend through drawback.
The same cross-border footprint that exposes electronics to tariffs is what makes it a strong drawback candidate.
Section 301 lists cover a broad swath of electronics, from components and printed circuit board assemblies to finished devices. Those additional duties are recoverable through Section 301 drawback when the goods are later exported.
Standard customs duties and the merchandise processing and harbor maintenance fees are recoverable under 19 U.S.C. 1313 across imported components and finished electronics that leave the country.
The Section 232 semiconductor action does not provide for drawback, so those specific duties are not recoverable. Ordinary duties and Section 301 tariffs on the same products remain eligible. See our tariff refunds guide for the current picture.
Import components, boards and subassemblies, build finished electronics in the U.S., and export them. Duties paid on the imported inputs are recovered when the finished device ships abroad, matched by direct identification or substitution of the same 8-digit HTS.
Import finished electronics and re-export them in essentially the same condition, common in distribution, RMA and channel logistics, and recover the duties under unused merchandise drawback.
Yes. Section 301 duties on China-origin electronics and components are drawback-eligible; 99% is recoverable when the goods or a qualifying substitute are exported within five years.
No, that action does not provide for drawback. Ordinary duties and Section 301 tariffs on electronics remain eligible. Eligibility is set proclamation by proclamation.
Often yes. Re-exporting imported product in essentially the same condition is classic unused merchandise drawback, with the right documentation linking import to export.
A licensed U.S. Customs broker will quantify your recoverable duty across components and finished goods, confirm what is eligible, and file end to end.