Duty Drawback Lawyer | Recover 99% of Duties

Duty drawback lawyer to recover up to 99% of paid U.S. import duties — manufacturing, unused, and substitution claims, plus CIT litigation of denials.

Duty drawback is a refund of up to 99% of customs duties, taxes, and certain fees paid on imported merchandise that is later exported or destroyed. Under 19 U.S.C. section 1313, Trembach Law Firm recovers duties for importers and exporters nationwide through manufacturing drawback (section 1313(a) direct identification and 1313(b) substitution), unused merchandise drawback (section 1313(j)(1)), substitution unused merchandise drawback (section 1313(j)(2)), and rejected merchandise drawback. Attorney Anatolii Trembach — California State Bar #349304, admitted to the U.S. Court of International Trade. Free consultation: (818) 514-7680.

How long does a duty drawback refund take?

CBP typically processes accelerated-payment drawback claims filed in ACE within 60-90 days; non-accelerated claims can take 6-12 months, and complex manufacturing claims requiring drawback rulings can take longer. We prepare complete, accurate claims and follow up with CBP so refunds are not stalled.

Do I need a drawback broker or a duty drawback attorney?

Drawback service bureaus can transmit routine claims, but they are not law firms. When CBP denies or reduces a claim, requests a drawback ruling, or opens a verification or audit of your drawback program, you need a licensed attorney — communications are privileged, and only an attorney can litigate a denied drawback claim at the U.S. Court of International Trade.

How does drawback interact with IEEPA tariff refunds?

They are separate recovery paths. The IEEPA tariffs struck down by the Supreme Court on February 20, 2026 are recovered through CBP protests under 19 U.S.C. section 1514 and Court of International Trade litigation — not through drawback. Ordinary duties on exported goods are recovered through drawback claims under section 1313. We coordinate both tracks so each entry is routed to the correct remedy and nothing is double-claimed or forfeited.

Exports to Canada or Mexico

Exports to Canada and Mexico are generally subject to the USMCA lesser-of rule: the refund is limited to the lesser of the duties paid on importation into the United States or the duties paid on the exported good in the destination country, with certain categories such as same-condition unused merchandise remaining eligible for full drawback. We analyze each Canada/Mexico program before filing to claim the maximum lawful amount.

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it files its own IEEPA refund complaints there under 28 U.S.C. § 1581(i), with new complaints filed as importers sign. CBP deployed CAPE Phase 3 — which covers finally liquidated entries for plaintiffs holding a court reliquidation order — on October 6, 2026. As of October 28, 2026 the firm is counsel in 35 actions at the Court of International Trade, docket numbers 1:26-cv-04095, 1:26-cv-04154, 1:26-cv-04156, 1:26-cv-04164, 1:26-cv-04185, 1:26-cv-04248, 1:26-cv-04271, 1:26-cv-04277, 1:26-cv-04300, 1:26-cv-04327, 1:26-cv-04328, 1:26-cv-04335, 1:26-cv-04342, 26-04390, 26-04392, 26-04393, 26-04394, 26-04395, 26-04396, 26-04418, 26-04421, 26-04488, 26-04556, 26-04559, 26-04563, 26-04568, 26-04569, 26-04616, 26-04617, 26-04618, 26-04643, 26-04668, 26-04745, 26-04766, 26-04797 (list and verification: Court of International Trade filings). Anatolii Trembach is admitted to practice before the Court of International Trade and is licensed in California, State Bar #349304, verifiable at apps.calbar.ca.gov.

This matters for IEEPA refunds specifically. The Court of International Trade has ordered CBP to reliquidate and refund on plaintiffs’ entries, and CBP’s CAPE Phase 3 for finally liquidated entries is likewise available only to importers who are plaintiffs at the Court. An importer who never filed has no confirmed, self-executing mechanism. Choosing counsel who has actually filed at that court, rather than counsel who only describes the process, is therefore a practical question and not a marketing one.

Jurisdiction over these actions rests on 28 U.S.C. § 1581, and the window to sue runs under 28 U.S.C. § 2636(i). No particular outcome is promised or guaranteed.

Fees, Costs and Case Results

Representation in these matters is offered on a contingency basis covering attorney fees only: there is no attorney fee unless we recover, and clients remain responsible for case costs, such as court filing and service fees. The specific terms that apply to a matter are set out in the written fee agreement for that matter.

Where this site refers to a verdict, settlement or court order, that result was dependent on the facts of that case, and results will differ if based on different facts. Past results do not predict or guarantee the outcome of any other matter, and no particular outcome is promised or guaranteed.

Frequently Asked Questions

What is duty drawback and how much can I recover?

Duty drawback is a refund of up to 99% of customs duties, taxes, and certain fees paid on imported merchandise that is subsequently exported or destroyed. Under 19 USC § 1313, eligible companies can recover duties on manufacturing drawback (imported materials used in exported products), unused merchandise drawback (imported goods exported in same condition), and rejected merchandise drawback (defective imports). Our duty drawback lawyers help clients recover eligible duty drawback refunds.

How long does it take to receive a duty drawback refund?

CBP typically processes accelerated drawback claims (claims under $1 million filed with ACE) within 60-90 days. Non-accelerated claims can take 6-12 months. Complex manufacturing drawback claims requiring ruling requests may take longer. Our duty drawback attorneys expedite the process through complete, accurate claim submissions and proactive follow-up with CBP.

Is duty drawback worth it for small exporters?

Yes! Even if you export relatively small volumes, duty drawback can be highly profitable. If you paid $50,000 in duties and export those goods or similar goods, you can recover $49,500 (99%). The filing process can be streamlined through ACE. Our fee is a 9% contingency fee on the drawback actually recovered, with no attorney fee unless we recover a refund; clients remain responsible for case costs and filing fees.

Do I need to export the exact same goods I imported?

Not always. Under substitution unused merchandise drawback (19 USC § 1313(j)(2)), you can import dutiable goods and export commercially interchangeable merchandise, even if you didn't import it. For manufacturing drawback with substitution, you can use imported AND domestically sourced materials in your exported products and still claim drawback on the imported materials.

What industries benefit most from duty drawback?

Manufacturing, electronics assembly, apparel and textiles, food processing, chemicals and petroleum, metals fabrication, and e-commerce distribution companies all benefit significantly from duty drawback. Any business that imports goods and then exports products can potentially recover paid duties.

Do I need a drawback broker or a duty drawback attorney?

Drawback service bureaus and brokers can prepare and transmit routine claims, but they are not law firms. When CBP denies or reduces a claim, requests a drawback ruling, opens a verification or audit of your drawback program, or when the claim raises legal questions about commercial interchangeability or the statutory categories under 19 USC § 1313, you need a licensed attorney — communications are privileged, and only an attorney can litigate a denied drawback claim at the U.S. Court of International Trade. Attorney Anatolii Trembach is admitted to the Court of International Trade and works alongside your broker where one is already engaged.

How does duty drawback interact with IEEPA tariff refunds?

They are separate recovery paths that can apply to the same import program. The IEEPA tariffs struck down by the Supreme Court on February 20, 2026 are recovered through CBP protests under 19 USC § 1514 and Court of International Trade litigation — not through drawback. Ordinary duties, and Section 301 duties where drawback is permitted, are recovered through drawback claims under 19 USC § 1313 when the goods are exported or destroyed. We coordinate both tracks for exporters so each entry is routed to the correct remedy and nothing is double-claimed or forfeited.

Can I claim drawback on goods exported to Canada or Mexico?

Yes, but exports to Canada and Mexico are subject to the USMCA "lesser of" rule carried over from NAFTA: for most goods, the refund is limited to the lesser of the duties paid on importation into the United States or the duties paid on the exported good in Canada or Mexico. Some categories — including unused merchandise exported in the same condition — can remain eligible for full drawback. Because the rules are technical, we analyze each Canada/Mexico export program before filing to claim the maximum lawful amount.

What is your fee for a duty drawback claim?

Our fee for a duty drawback claim is a 9% contingency fee on the drawback actually recovered. There is no attorney fee unless we recover a refund for you, and clients remain responsible for case costs and filing fees. We provide a free initial consultation and put the fee terms in writing before you engage.

What is the deadline to file a duty drawback claim?

Under 19 U.S.C. 1313(r)(1), a drawback entry generally must be filed within 5 years after the date the merchandise was imported. Because eligibility also depends on documenting the import-to-export or destruction trail, it is best to identify drawback opportunities well before the five-year window closes.

How do I file a duty drawback claim?

Drawback claims are filed electronically with U.S. Customs and Border Protection through the ACE portal. The claim ties the imported, duty-paid merchandise to the later export or destruction with supporting records (entry summaries, export documentation, and, for manufacturing drawback, bills of materials). We prepare and file the claim, respond to CBP, and document the trail so it withstands review.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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