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 reciprocal tariff is drawback eligible; the fentanyl tariff is not. Both were struck down in 2026, and duties already paid can also come back through CBP's CAPE refund process. Regular ordinary duties and the MPF and HMF fees remain fully recoverable and form the core of most claims.
The tariff drawback cheat sheet.
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.
What is drawback eligible right now.
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.
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 reciprocal tariff is drawback eligible; the fentanyl tariff is not. Both come back through CBP's CAPE refund process for duties already paid. 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.
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 refundsSection 301 drawback
China, forced labor, Brazil.
Every Section 301 action and how to recover 99% of the additional duty.
Read the Section 301 guideSection 232 drawback
Eligibility by proclamation.
Why timber and pharma are eligible while metals and autos are limited or barred.
Read the Section 232 guideSee what your program can recover
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