Question 1

Which tariffs can importers actually get refunded?

Accepted Answer

The most commonly recovered duties are Section 301 (China) tariffs, Section 232 (steel, aluminum, and certain derivative) tariffs, IEEPA-based tariffs, and overpayments caused by misclassification, incorrect valuation, missed free-trade-agreement (USMCA, GSP where applicable) claims, or excess Merchandise Processing Fees. Antidumping/countervailing (AD/CVD) cash deposits can also be trued-up — and refunded — when the final assessed rate is lower than what you deposited.

Question 2

What are the main ways to recover overpaid duties?

Accepted Answer

There are several tools, each with its own deadline: (1) a Post-Summary Correction (PSC) to fix an entry before liquidation; (2) a protest under 19 U.S.C. § 1514, generally within 180 days of liquidation; (3) Reconciliation, if you flagged entries for it; (4) the IEEPA refund process where it applies; and (5) litigation at the U.S. Court of International Trade under 28 U.S.C. § 1581. We identify which mechanism fits each entry and file before the window closes.

Question 3

How long do I have to claim a tariff refund?

Accepted Answer

Deadlines are strict. A protest generally must be filed within 180 days of liquidation, and if CBP denies it you typically have 180 days to file suit at the Court of International Trade. Post-Summary Corrections must be filed before liquidation (usually within 300 days of entry). Because entries liquidate on a rolling basis, refund windows close every day — a prompt audit of your entry history is critical to avoid leaving money on the table.

Question 4

How does the Section 301 (China) tariff refund process work?

Accepted Answer

Section 301 refunds typically arise from (1) granted product exclusions applied retroactively, (2) reclassification to a non-covered HTSUS subheading, (3) correcting country-of-origin determinations, or (4) litigation outcomes affecting list coverage. We review your 7501 entries against the exclusion lists and HTSUS scope, file protests or PSCs, and pursue refunds with statutory interest where available.

Question 5

Can I recover Section 232 steel and aluminum tariffs?

Accepted Answer

Sometimes. Section 232 refunds can follow granted exclusions (Commerce/BIS), correct classification of products outside the covered scope, or proper country-of-origin treatment. Derivative-product coverage has shifted over time, so entries should be reviewed against the version of the proclamations in effect on the date of entry. We pursue exclusions-based and classification-based 232 refunds through protests and, where needed, CIT litigation.

Question 6

What is the difference between a duty refund and duty drawback?

Accepted Answer

A refund corrects duties that should not have been paid in the first place (wrong rate, wrong classification, unlawful tariff, granted exclusion). Drawback instead returns up to 99% of lawfully paid duties when the goods are later exported or destroyed. They are different tools with different deadlines, and many importers qualify for both — we coordinate refund claims and drawback to maximize total recovery.

Question 7

Will CBP pay interest on tariff refunds?

Accepted Answer

Often, yes. When duties are refunded following a protest or court decision, CBP generally pays statutory interest from the date of the excess deposit, which can be significant on large or multi-year exposures. The interest treatment depends on the recovery mechanism and the nature of the overpayment, so it should be factored into the strategy from the start.

Question 8

Do I need a California lawyer to pursue a federal tariff refund?

Accepted Answer

No. Tariff refunds are federal and are handled before CBP and the U.S. Court of International Trade, not state courts, so an attorney admitted to the CIT can pursue refunds for entries at any U.S. port regardless of the firm's location. We pursue Section 301, 232, IEEPA, and classification/valuation refunds for importers nationwide.

Question 9

Can I still get a Section 301 refund if my exclusion was granted after I already paid the tariff?

Accepted Answer

Often, yes. When the U.S. Trade Representative grants a Section 301 product exclusion that applies retroactively, importers who already paid the China tariffs on covered goods can recover them. Depending on timing, the refund is pursued through a Post-Summary Correction before liquidation, a protest under 19 U.S.C. § 1514 within 180 days after liquidation, or by extending liquidation while an exclusion request is pending. We match each entry to the correct procedure so a granted exclusion actually turns into cash back, with statutory interest where available.

Question 10

What is customs reconciliation, and how does it help recover duties?

Accepted Answer

Reconciliation is a CBP program that lets an importer file entries using the best available information and then 'reconcile' specified elements — such as value, classification under certain trade programs, or post-importation preference claims — once final figures are known, without filing dozens of separate protests. It is especially useful for related-party pricing adjustments and post-entry free-trade-agreement claims. Entries must be flagged for reconciliation at entry summary, so a forward-looking compliance plan is required to capture these refunds.

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