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Duties, taxes & fees

Tariff refunds through duty drawback.

The tariff landscape has moved fast. The durable question for any importer with an export footprint is the same: which of these duties can I actually recover? Duty drawback refunds 99% of eligible duties, taxes and fees when imported merchandise, or a qualifying substitute, is later exported.

99%Of eligible duties, taxes and fees refundable
5 yearsDrawback reaches back from the date of importation
19 U.S.C. 1313The statute that governs what can be recovered

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

The governing principle

Eligibility is set by the statute and the proclamation.

Whether a given tariff can be recovered is not a matter of opinion. It follows a rule.

How to tell what is recoverable

The drawback statute, 19 U.S.C. 1313, broadly permits recovery of duties, taxes and fees imposed upon importation. Whether a specific special tariff qualifies depends on two things: whether the drawback statute reaches it, and whether the proclamation or action that created the tariff carved drawback out. There is no blanket statutory bar on most special tariffs. Where a tariff has been excluded from drawback, that exclusion has typically been a policy choice written into the proclamation, not a command of the Tariff Act.

That distinction matters more than ever, because recent actions have gone in different directions: some tariffs remain squarely eligible, one long-excluded category was expressly opened to drawback, and another was removed by the courts entirely. The table below is where each currently stands.

Eligibility at a glance

Which tariffs are drawback eligible.

Current as of July 2026, sourced from the controlling Federal Register proclamations cited below. Tariff policy is active and evolving; see our news and regulatory updates for the latest.

TariffStatusDrawbackNotes
Section 301China, forced labor, Brazil In force Eligible Additional duties recoverable in full, including by substitution. China maritime vessel fees are outside drawback. More below.
Section 122Trade Act of 1974, 19 U.S.C. 2132 In force Eligible 10% surcharge, treated as a regular customs duty; no drawback bar. More below.
Section 232Pharmaceuticals & ingredients In force Eligible "Drawback shall be available." Proc. 2026-06956
Section 232Timber & lumber In force Eligible "Drawback shall be available." Proc. 2025-19482
Section 232Steel, aluminum & copper derivatives In force Limited Manufacturing drawback only, for qualifying Trade-Agreement-Partner goods. Proc. 2026-06960
Section 232Auto & heavy-vehicle parts In force Limited Manufacturing drawback only. Proc. 2025-19639
Section 232Semiconductors & base metal duties In force Not eligible "No drawback shall be available." Proc. 2026-01052
IEEPAReciprocal, fentanyl & border programs Overruled No longer imposed Struck down by SCOTUS Feb 20 2026. Refunds now open via CBP's CAPE tool in ACE. More below.

What about regular duties, fees and AD/CVD?

Those are not tariffs, but the question comes up alongside them. Regular ordinary duties and the merchandise processing and harbor maintenance fees are fully recoverable through drawback, at 99% and in full respectively, and they form the core of most claims. Antidumping and countervailing duties are also not tariffs, and they are not drawback eligible.

This table summarizes current eligibility for general guidance. Eligibility for a specific entry depends on the tariff action in effect at importation and on CBP guidance. A complimentary assessment confirms what your program can recover.

Section 301

The tariff duties, recoverable in full.

Section 301 now spans more than China. The technology-transfer tariffs, Lists 1 through 4A in force since 2018, are joined by the 2026 forced-labor duties on 59 economies and the European Union, effective July 24, 2026, and the 25% action against Brazil, effective July 22, 2026. Each is an additional ad valorem duty on imported goods, and each is eligible for duty drawback. A claimant recovers 99% of the Section 301 duty, in addition to the regular ordinary duty, when the merchandise or a substituted article of the same 8-digit HTS is exported within five years. Because drawback is retroactive, China duties paid since 2018 are within reach. One related action is different: the Section 301 fees on China-linked vessels are a maritime charge, not a duty on the goods, so they fall outside drawback.

Read the full Section 301 drawback guide
Section 122

The temporary import surcharge.

Proclamation 11012 imposed a flat 10% Section 122 surcharge under the Trade Act of 1974, effective February 24, 2026 for 150 days. It is drawback eligible: the proclamation directs that it "shall be treated as a regular customs duty" and contains no drawback bar, so it is recoverable at 99% under 19 U.S.C. 1313. The window is short, which makes early identification worthwhile.

Read the full Section 122 drawback guide
Section 232

Set proclamation by proclamation.

There is no single Section 232 rule. Pharmaceuticals and timber and lumber are eligible; steel, aluminum and copper derivatives and auto and heavy-vehicle parts allow manufacturing drawback only, for qualifying goods; semiconductors and the base metal duties are not eligible. Each position is set by the controlling proclamation and its effective date.

Read the full Section 232 drawback guide, by type
IEEPA

Overruled, and what replaced it.

On February 20, 2026 the U.S. Supreme Court overruled the tariffs imposed under the International Emergency Economic Powers Act, including the reciprocal and fentanyl programs, in Learning Resources, Inc. v. Trump. IEEPA-based tariffs no longer apply. CBP has since opened a refund process for the duties already paid: importers and their customs brokers submit requests through the CAPE tool (Consolidated Administration and Processing of Entries) in the ACE Portal, rolled out in phases through 2026, with approved refunds issued electronically within 60 to 90 days. In response to the ruling, the Administration invoked Section 122, which is drawback eligible. Alliance can review the IEEPA duties you have already paid, confirm your deadlines, and file the refund on your behalf; use our calculator to estimate exposure and recovery.

Open the IEEPA refund calculator   Read our SCOTUS briefing
Common questions

Tariff refunds, answered.

The questions importers subject to the new tariffs ask us most often.

Are tariffs eligible for duty drawback?

Several are. Section 301 and Section 122 tariffs are eligible for duty drawback, and Section 232 tariffs are eligible where the proclamation provides for it, as the April 2, 2026 pharmaceutical proclamation did. The IEEPA reciprocal and fentanyl tariffs were overruled by the Supreme Court in February 2026 and are no longer imposed. Separately, regular ordinary duties and the merchandise processing and harbor maintenance fees, which are not tariffs, are also fully recoverable through drawback. For a one-page summary of every program, see the tariff drawback cheat sheet.

Are Section 301 tariffs recoverable through drawback?

Yes. The additional ad valorem Section 301 duties are eligible, across the China lists, the 2026 forced-labor duties on 59 economies and the EU, and the Brazil action. A claimant recovers 99% of the duty when the merchandise, or substituted merchandise of the same 8-digit HTS, is exported within five years. The separate Section 301 fees on China-linked vessels are not merchandise duties and fall outside drawback.

Are Section 232 tariffs eligible for drawback?

It depends on the specific proclamation. Section 232 duties on pharmaceuticals and on timber and lumber are eligible. Steel, aluminum and copper derivatives and auto parts allow manufacturing drawback only, for qualifying goods. Semiconductors and the base metal duties are not eligible. Each proclamation states its own treatment, so the controlling action and its effective date determine what can be recovered.

Are Section 122 tariffs drawback eligible?

Yes. Proclamation 11012 imposed a temporary 10% Section 122 surcharge and directs that it "shall be treated as a regular customs duty," with no drawback exclusion. Regular customs duties are recoverable under 19 U.S.C. 1313, so the surcharge can be recovered at 99% when the goods, or a qualifying substituted article, are exported.

Can I still recover IEEPA reciprocal tariffs?

The IEEPA reciprocal and fentanyl tariffs were struck down by the U.S. Supreme Court on February 20, 2026 and are no longer imposed. CBP has since opened a refund process for the duties already paid: importers and their customs brokers file through the CAPE tool in the ACE Portal, and approved refunds are issued electronically within 60 to 90 days. Alliance can review your affected entries, confirm deadlines, and file the refund on your behalf.

Which tariffs cannot be recovered?

Section 232 tariffs are generally not recoverable unless the specific proclamation provides for drawback, as the April 2, 2026 pharmaceutical proclamation did. The IEEPA reciprocal and fentanyl tariffs are no longer imposed after the February 2026 Supreme Court ruling. Antidumping and countervailing duties, though not tariffs, are also not drawback eligible.

See which tariffs you can recover

Start with a complimentary assessment. We size the recoverable duty across every eligible tariff. No cost, no obligation.

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