# Alliance Drawback Services | Your Duty Drawback Experts! > Your Duty Drawback Experts! > Generated by All in One SEO Pro v5.0.3, this is an llms.txt file, used by LLMs to index the site. ## Sitemaps - [XML Sitemap](https://alliancechb.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Section 232: Drawback Relief for Pharma Tariffs](https://alliancechb.com/section232-pharma-tariffs/): The April 2026 proclamation put a 100% duty on patented drugs and APIs, then made drawback available. Importers who export can recover up to 99% of it. - [SCOTUS Overrules IEEPA Tariffs: What Importers Should Know](https://alliancechb.com/supreme-court-tariffs-overruled/): The Supreme Court overruled the IEEPA tariffs. Here's what the ruling means for importers, existing refunds, and duty drawback going forward. - [The "Other Other" Problem](https://alliancechb.com/the-other-other-problem/): The main change in duty drawback under the 2015 TFTEA was redefining the substitution provision to expand eligibility and simplify claims. - [My Customs Broker Handles That](https://alliancechb.com/my-customs-broker-handles-that/): Importers often rely heavily on their Customs brokers for guidance and management of import compliance and related trade processes. - [Drawback Community Court Case](https://alliancechb.com/drawback-community-court-case/): The statute required a two-year period for Customs to update rules and systems, moving drawback filings from the legacy ACS to fully automated claims. - [Multiple Party Drawback](https://alliancechb.com/multiple-party-drawback/): Drawback regulations in 19 CFR 190 allow transfer of drawback rights when the importer and exporter of record are different entities. - [TFTEA Transition](https://alliancechb.com/tftea-transition/): AAEI and NCBFAA Drawback Committees, including Alliance, met with CBP in August to review outstanding TFTEA and ACE drawback filing issues. - [Titanium Industry Drawback](https://alliancechb.com/titanium-industry-drawback/): Section 301 tariffs on imported titanium products from China may be eligible for refund through the duty drawback program. - [TFTEA Changes](https://alliancechb.com/tftea-changes/): The Trade Facilitation and Trade Enforcement Act of 2016 (known by its acronym TFTEA) dramatically changed the playing field for drawback claimants. - [Drawback Import & Export Matching](https://alliancechb.com/import-export-matching/): Is recoverable duty being left on the table? Using drawback matching methods can significantly boost a company’s duty recovery potential. - [How Section 301 Exclusions Affect Drawback](https://alliancechb.com/section-301-exclusions-drawback/): On March 23, 2022, the USTR announced the reinstatement of Section 301 exclusions for specific products that were previously subject to China tariffs. - [Pouring Profits: New Whiskies Classification](https://alliancechb.com/pouring-profits-the-spirits-industrys-golden-opportunity-with-new-whiskey-classification/): A proposed change to the tariff classification of whiskies would expand drawback and create major excise tax savings for U.S. producers and importers. - [Reciprocal Tariffs are Drawback Eligible](https://alliancechb.com/reciprocal-tariffs-are-drawback-eligible/): Reciprocal tariffs from the Trump administration are duty drawback eligible, creating a major opportunity to recover tariffs on imports tied to exports. - [New Section 301 "Forced Labor" Tariffs Are Drawback-Eligible: What Importers Should Know](https://alliancechb.com/section-301-forced-labor-tariffs-drawback/): The July 2026 Section 301 forced labor duties on 59 economies and the EU are drawback eligible. Importers who export can recover 99% of what they paid. ## Pages - [Home](https://alliancechb.com/): Licensed U.S. Customs broker recovering duty drawback end to end. We find the matches, collect the documents, and file and defend every claim with CBP. - [Forced Labor Tariff Lookup](https://alliancechb.com/forced-labor-tariff-lookup/): Look up any HTS classification and country of origin against the Section 301 forced labor action: the rate, the Annex II position, the Section 232 carve-out. - [Forced Labor Tariff Calculator](https://alliancechb.com/forced-labor-tariff-calculator/): Drop your ACE entry summary report in and see what the Section 301 forced labor action costs you, line by line. Runs in your browser. Your file never leaves it. - [Foreign Trade Zones vs Drawback](https://alliancechb.com/foreign-trade-zones/): Foreign trade zone, bonded warehouse, or duty drawback? How the three compare, when each wins, and why the right choice comes down to your trade lanes. - [Harmonized Tariff Schedule](https://alliancechb.com/harmonized-tariff-schedule/): The Harmonized Tariff Schedule (HTS) is the U.S. system for classifying imports. How a 10-digit HTSUS code is built, what it sets, and why it drives drawback. - [What Is a Customs Broker](https://alliancechb.com/what-is-a-customs-broker/): A customs broker is a CBP-licensed professional who files entries, classifies goods under the HTS, calculates duties, and represents importers before CBP. - [Drawback Documentation](https://alliancechb.com/duty-drawback/drawback-documentation-guide/): The records a duty drawback claim stands on: import records, export records, and the inventory receipts and withdrawals that link them, plus retention rules. - [Drawback Reporting](https://alliancechb.com/duty-drawback/drawback-reporting-guide/): The reports a duty drawback claim is built from: your ACE and AES reports, ERP sales and shipment data, and the bill of materials for manufacturing drawback. - [ACE Portal Setup](https://alliancechb.com/duty-drawback/ace-portal-setup/): Set up ACE and AES step by step: create your ACE account, register for AESDirect, and turn on AES export reporting, the data a drawback claim is built from. - [IEEPA Tariffs](https://alliancechb.com/duty-drawback/ieepa-tariffs/): The IEEPA tariffs were struck down in 2026. Recover the duty you paid, with interest, through CBP's CAPE refund process in ACE, not through drawback. - [Duty Drawback Business Strategy](https://alliancechb.com/duty-drawback/drawback-business-strategy/): Duty drawback as a business strategy. Sourcing decisions, protecting value under the lesser-of-two rule, filing sequencing, and recovery forecasting. - [IEEPA Refund Calculator](https://alliancechb.com/ieepa-refund-calculator/): Estimate your IEEPA tariff refund after the 2026 Supreme Court ruling and see how the CAPE process in ACE returns the duty you paid, with interest. Free. - [Aerospace and Defense Drawback](https://alliancechb.com/duty-drawback/aerospace-defense-drawback/): Aerospace and defense duty drawback. Recover duties on imported components built into exported engines, assemblies, aircraft and service parts. - [Electronics Drawback](https://alliancechb.com/duty-drawback/electronics-drawback/): Electronics duty drawback. Recover heavy Section 301 tariffs and ordinary duties on components and finished goods that are later exported. - [Petroleum and Oil and Gas Drawback](https://alliancechb.com/duty-drawback/petroleum-drawback/): Petroleum and oil and gas duty drawback. Recover duties and federal fuel excise tax on exported product under the 19 USC 1313(p) provision. - [Chemicals Drawback](https://alliancechb.com/duty-drawback/chemicals-drawback/): Chemicals duty drawback. Recover duties and Section 301 through substitution and the petroleum-derivative provision on exported chemicals. - [Automotive Drawback](https://alliancechb.com/duty-drawback/automotive-drawback/): Automotive duty drawback. Recover ordinary duties, Section 301, and Section 232 auto-parts duties through manufacturing drawback on exported parts. - [Wine and Spirits Drawback](https://alliancechb.com/duty-drawback/wine-spirits-drawback/): Wine and spirits duty drawback. Recover both the customs duty and the federal excise tax at 99% when imported alcohol is later exported. - [Pharmaceutical Drawback](https://alliancechb.com/duty-drawback/pharmaceutical-drawback/): Pharmaceutical duty drawback. Recover ordinary duties, Section 301, and the drawback-eligible Section 232 pharma tariff when products are exported. - [How to File a Duty Drawback Claim](https://alliancechb.com/duty-drawback/how-to-file-duty-drawback/): How to file a duty drawback claim, self-file or managed: eligibility, CBP privileges and rulings, ACE filing via ABI, payment, recordkeeping, and audit defense. - [Duty Drawback Calculator](https://alliancechb.com/duty-drawback/duty-drawback-calculator/): Free duty drawback calculator. Estimate how much of your import duties and tariffs you can recover, up to 99%, reaching back five years. - [Duty Drawback News](https://alliancechb.com/duty-drawback-news/): Duty drawback news and regulatory updates. Tariff rulings, CBP guidance, and what changes in trade policy mean for your recovery program. - [Tariff Drawback Cheat Sheet](https://alliancechb.com/duty-drawback/tariff-drawback-cheat-sheet/): Which U.S. tariffs are drawback eligible in 2026? A one-page reference across Section 301, 232 by proclamation, 122, 201 and IEEPA, each tied to its CBP notice. - [Section 122 Drawback](https://alliancechb.com/duty-drawback/section-122-drawback/): Section 122 duties are drawback eligible. Proclamation 11012 imposed a 10% surcharge treated as a regular customs duty, recoverable at 99% under 19 U.S.C. 1313. - [Section 232 Drawback](https://alliancechb.com/duty-drawback/section-232-drawback/): Section 232 drawback is set proclamation by proclamation: pharma and lumber eligible; steel, aluminum, copper and auto parts limited; semiconductors excluded. - [Section 301 Drawback](https://alliancechb.com/duty-drawback/section-301-drawback/): Section 301 now spans the China lists, the 2026 forced-labor duties on 59 economies and the EU, and Brazil. All are drawback eligible, recover 99% of the duty. - [Tariff Refunds](https://alliancechb.com/duty-drawback/tariff-refunds/): Which U.S. tariffs are recoverable through duty drawback? Section 301, Section 122 and Section 232 tariffs, plus the status of the overruled IEEPA duties. - [Duty Drawback Assessment](https://alliancechb.com/duty-drawback/duty-drawback-assessment/): Get a free duty drawback assessment. We identify the refund potential in your import and export history, for new programs and for claims already being filed. - [Contact Us](https://alliancechb.com/contact-alliance-drawback/): Contact Alliance Drawback Services. Call (727) 290-6476, email info@alliancechb.com, or send us a message and a duty drawback expert will be in touch. - [Duty Drawback Software](https://alliancechb.com/duty-drawback/duty-drawback-software/): Apollo evaluates every compliant import-to-export match and solves for the highest recovery, instead of matching in sequence like conventional software. - [Privacy Policy](https://alliancechb.com/privacy/): How Alliance Drawback Services collects, uses, protects and retains the information you share with us, including form submissions, cookies and analytics. - [About Us](https://alliancechb.com/about-alliance-drawback-services/): A licensed U.S. Customs broker specialising in duty drawback since 2001. Meet the team, the analysts behind every program, and the offices that run them. - [Drawback Trading](https://alliancechb.com/duty-drawback/duty-drawback-trading/): Drawback trading uses a third-party trading company to align unaffiliated companies with excess imports and exports under the same 8-digit HTSUS classification. - [Third Party Drawback](https://alliancechb.com/duty-drawback/third-party-drawback/): Third party drawback allows the transfer or waiver of claimant rights when the importer of record and the exporter are not the same company. - [MPF & HMF Drawback](https://alliancechb.com/duty-drawback/mpf-hmf-drawback-refunds/): Merchandise Processing Fee and Harbor Maintenance Fee explained, with the current rates, the caps that apply, and how both are recovered through duty drawback. - [Excise Tax Drawback](https://alliancechb.com/duty-drawback/excise-tax-drawback/): Imports subject to Federal Excise Tax, such as alcoholic beverages and tobacco, are eligible for drawback of the excise tax as well as the duty paid. - [Substitution Drawback](https://alliancechb.com/duty-drawback/substitution-drawback/): Substitution drawback matches exports to duty-paid imports at the 8-digit HTSUS, not by part number, so you can claim without tracing individual units. - [Direct Identification Drawback](https://alliancechb.com/duty-drawback/direct-identification-drawback/): Direct identification drawback traces an export back to the specific duty-paid import by lot or serial number, or by FIFO, LIFO or low-to-high accounting. - [Rejected Merchandise Drawback](https://alliancechb.com/duty-drawback/rejected-merchandise-drawback/): Rejected merchandise drawback recovers duty on imports that did not meet specification, were defective at importation, or shipped without consent. - [Petrochemical Drawback](https://alliancechb.com/duty-drawback/petrochemical-drawback/): Petrochemical Drawback is the refund of import duties on qualifying chemicals, matched to exports, regardless of their origin, within the same 8-digit HTS. - [Manufacturing Drawback](https://alliancechb.com/duty-drawback/manufacturing-drawback/): Import components, build a finished product, export it, and the duty on those inputs comes back at up to 99%. How 19 U.S.C. 1313(a) and (b) claims work. - [Unused Merchandise Drawback](https://alliancechb.com/duty-drawback/unused-merchandise-drawback/): Unused merchandise drawback refunds duty on imported goods that are exported in essentially the same condition, under 19 USC 1313(j)(1) and (j)(2). - [Duty Drawback Explained](https://alliancechb.com/duty-drawback/): Duty drawback refunds up to 99% of duties paid at import when the goods, or goods made from them, are later exported. Eligibility, provisions and how to claim. - [Drawback Program Advocacy & Defense](https://alliancechb.com/duty-drawback/duty-drawback-claim-advocacy/): Duty drawback claim advocacy and defense. We coordinate CBP responses, present clear justifications, and defend your claims on review, on your behalf. - [Drawback Regulatory Compliance & Governance](https://alliancechb.com/duty-drawback/drawback-compliance-governance/): Duty drawback compliance and governance. We monitor regulatory updates and CBP requirements to keep your program aligned, defensible, and audit ready. - [Drawback Claim Preparation & Filing](https://alliancechb.com/duty-drawback/drawback-claim-preparation-and-filing/): Duty drawback claim preparation and filing. Accurate values, complete documentation, and timely submission to CBP through ACE by a licensed Customs broker. - [Drawback Strategic Advisory](https://alliancechb.com/duty-drawback/drawback-strategic-advisory/): Duty drawback consulting from licensed customs brokers who have done only drawback since 2001: provision strategy, tariff exposure and audit readiness. - [Drawback Training & Education](https://alliancechb.com/duty-drawback/drawback-training-and-education/): Duty drawback training and education. We teach your teams using real world examples grounded in regulatory expertise, building confidence and consistency. - [Drawback Document Management](https://alliancechb.com/duty-drawback/drawback-document-management/): Duty drawback document management. We collect, secure and organize every required record so claims are supported and your program stays audit ready. - [Drawback Data Aggregation & Validation](https://alliancechb.com/duty-drawback/data-aggregation-and-validation/): Duty drawback data aggregation and validation. Validated entry and export data is the backbone of every claim, reducing risk and improving recovery. - [Drawback Program Implementation](https://alliancechb.com/duty-drawback/drawback-program-implementation/): Maximized recovery, built on compliance. Our duty drawback implementation process builds a program that is accurate, auditable, and sustainable from day one. - [Careers](https://alliancechb.com/careers/): Join a licensed U.S. Customs broker specialising in duty drawback. Openings for analysts, document specialists and project managers in Florida and Georgia. - [Our Services](https://alliancechb.com/duty-drawback-services/): We size the opportunity, build the program, file with CBP and defend the claim. Turnkey duty drawback from a licensed U.S. Customs broker. Free assessment. ## Categories - [Duty Drawback News](https://alliancechb.com/category/duty-drawback-news/): Duty drawback news