Guide

The tariff drawback cheat sheet.

Q: Can I recover IEEPA reciprocal tariffs through drawback?

Not through duty drawback. The IEEPA reciprocal and fentanyl tariffs were struck down by the Supreme Court on February 20, 2026 and are no longer imposed. Duties already paid are recovered through CBP's refund process using the CAPE tool in ACE, not under 19 U.S.C. 1313.

Q: Is there a downloadable duty drawback cheat sheet?

Yes. Alliance publishes a one-page PDF quick reference of every major U.S. import-tariff program and its drawback verdict, each traced to the governing proclamation or CBP CSMS, kept current as tariff actions change.

Which U.S. import tariffs can you recover through duty drawback, and which you cannot, on one page. Every verdict is traced to the governing proclamation or CBP notice, not a blanket rule, and kept current as the actions change.

99%Recovered on eligible duties

By proclamationSection 232 verdicts differ action to action

Jul 2026Current, primary-source cited

The short answer

What is drawback eligible right now.

Fully recoverable today are the Section 301 duties, across the China lists and the 2026 forced-labor and Brazil actions, and the Section 232 duties on timber, lumber and pharmaceuticals. Each is recovered at 99% when the goods, or a qualifying substitute, are exported or destroyed. Manufacturing drawback only applies to Section 232 steel, aluminum and copper derivatives and to auto and heavy-vehicle parts. Not recoverable are Section 232 finished autos, trucks and buses, and semiconductors. The IEEPA tariffs were struck down and come back through a CBP court-refund process, not drawback. Regular ordinary duties and the MPF and HMF fees remain fully recoverable and form the core of most claims.

The cheat sheet

Every program, and its drawback verdict.

Current as of July 2026, traced to the controlling Federal Register proclamations and CBP CSMS notices. Section 232 in particular is a stack of separate actions with different treatment. Confirm against the cited notice before filing.

Program	Rate & status	Drawback	Basis
Section 301China, technology transfer	In force · Lists 25% / 7.5%, EV 100%	Eligible	Full §1313; recover 99%. Guide.
Section 301Forced labor, 59 economies + EU	New · eff 7/24/26 · 10-12.5%	Eligible	Additional §301 ad valorem duty; CSMS 69326983.
Section 301Brazil	New · eff 7/22/26 · 25%	Eligible	HTS 9903.05.01; CSMS 69302472.
Section 301Maritime & shipbuilding	Suspended to Nov 2026 · vessel fee	Outside 1313	A service fee on China-linked vessels, not a duty on goods.
Section 232Steel & aluminum	In force · 50%, derivatives 25%	Mfg only	1313(a)/(b) for qualifying derivatives; Proc 11021. 1313(j) barred.
Section 232Copper	In force · 50%	Mfg only	Qualifying derivatives only; Proc 11021.
Section 232Automobiles (finished)	In force · 25%	Not eligible	Proc 10908 flat bar.
Section 232Trucks & buses (finished)	In force · 25% / 10%	Not eligible	Proc 10984; CSMS 66665333.
Section 232Auto & MHDV parts	In force · 25%	Mfg only	1313(a)/(b) on parts; CSMS 66665333. 1313(j) barred.
Section 232Timber & lumber	In force · 10%; furniture 25-30%	Eligible	"Drawback shall be available"; Proc 10976.
Section 232Pharmaceuticals	Eff 7/31/26 · 100% (tiered)	Eligible	"Drawback shall be available"; Proc 11020.
Section 232Semiconductors	In force · 25%	Not eligible	Proc 11002 flat bar; CSMS 67400472.
Section 201Safeguards (solar, washers)	Expired	Eligible*	While in force; legacy entries only now.
Section 122Balance-of-payments surcharge	Expired 7/24/26 · was 10%	Eligible*	CSMS 67844987 "Drawback is available"; legacy only. Guide.
IEEPAReciprocal, fentanyl & border	Struck down 2/20/26	Court refund	Recovery via CBP CAPE in ACE, not §1313.
Section 338Canada	Eff 8/19/26 · 50%	Pending	Await CBP guidance.

*Section 201 and Section 122 duties were drawback eligible while collected; both have lapsed, so eligibility applies only to legacy entries within the filing window. This reference summarizes current eligibility for general guidance; a specific entry depends on the action in effect at importation and on CBP guidance. Not legal advice.

Download the one-page PDF

Common questions

Tariff drawback, answered.

Which tariffs are eligible for duty drawback?

Section 301 duties (the China lists and the 2026 forced-labor and Brazil actions) and Section 232 timber, lumber and pharmaceutical duties are fully eligible, recoverable at 99%. Section 232 steel, aluminum and copper derivatives and auto and vehicle parts allow manufacturing drawback only. Section 232 finished autos, trucks, buses and semiconductors are not eligible. The IEEPA tariffs come back through a CBP court-refund process, not drawback. Regular ordinary duties and the MPF and HMF fees are fully recoverable.

Are Section 301 tariffs drawback eligible?

Yes. The additional ad valorem Section 301 duties are recoverable under 19 U.S.C. 1313, across the China lists, the 2026 forced-labor duties on 59 economies and the EU, and the Brazil action, at 99% on export or substitution. The separate fees on China-linked vessels are not merchandise duties and fall outside drawback. Full Section 301 guide.

Are Section 232 tariffs drawback eligible?

It depends on the proclamation. Timber, lumber and pharmaceuticals are fully eligible; steel, aluminum and copper derivatives and auto and MHDV parts are manufacturing drawback only; finished autos, trucks, buses and semiconductors are not eligible. Section 232 by proclamation.

Can I recover IEEPA reciprocal tariffs through drawback?

Not through drawback. The IEEPA reciprocal and fentanyl tariffs were struck down by the Supreme Court on February 20, 2026. Duties already paid are recovered through CBP's refund process using the CAPE tool in ACE, not under 19 U.S.C. 1313. See tariff refunds for the current process.

Is there a downloadable duty drawback cheat sheet?

Yes. The one-page PDF above lists every major U.S. import-tariff program and its drawback verdict, each traced to the governing proclamation or CBP CSMS, and we keep it current as tariff actions change.

Go deeper

The full guides.

Tariff Refunds overview

The explainer hub.

Which tariffs are recoverable, how the refund works, and the current IEEPA refund process.

Read tariff refunds

Section 301 drawback

China, forced labor, Brazil.

Every Section 301 action and how to recover 99% of the additional duty.

Read the Section 301 guide

Section 232 drawback

Eligibility by proclamation.

Why timber and pharma are eligible while metals and autos are limited or barred.

Read the Section 232 guide

See what your program can recover

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