Duty Drawback Recovery

Duty drawback attorney and recovery lawyer in California for manufacturing, unused merchandise, and substitution drawback under 19 USC 1313 and TFTEA.

International Trade & Customs Law Services

Comprehensive customs and tariff defense for California importers at the Port of Los Angeles, Port of Long Beach, and all U.S. ports of entry. Services include CBP audit defense, tariff classification, customs valuation, Section 301/232/IEEPA tariff strategy, UFLPA forced labor compliance, duty drawback recovery, and Court of International Trade litigation.

Current Tariff Landscape

With effective tariff rates at historic highs, California businesses need experienced trade counsel. We handle Section 301 China tariffs, Section 232 steel/aluminum tariffs, IEEPA tariff refund claims, and reciprocal tariff compliance.

Free consultation for importers: (818) 514-7680.

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 does it work?

Duty drawback is a refund program under 19 USC 1313 that allows importers and exporters to recover up to 99% of customs duties, taxes, and fees paid on imported merchandise that is subsequently exported or destroyed. The program recognizes that duties paid on goods that leave the U.S. commerce should be refunded. There are several types of drawback including manufacturing drawback (where imported materials are used to produce exported goods), unused merchandise drawback (where imported goods are exported in the same condition), and rejected merchandise drawback (where defective imports are returned abroad). Our duty drawback attorneys help California businesses maximize duty recovery through proper claim filing and compliance.

What is manufacturing drawback under 19 USC 1313(a) and (b)?

Manufacturing drawback allows duty recovery when imported merchandise is used in the manufacture of articles that are subsequently exported. Under 19 USC 1313(a), direct identification manufacturing drawback requires tracing the specific imported materials used in exported products. Under 19 USC 1313(b), substitution manufacturing drawback allows using domestic or other imported materials of the same kind and quality as the duty-paid imports in manufacturing, with drawback claimed on the original imports. The TFTEA amendments expanded substitution eligibility by replacing the "commercially interchangeable" standard with "same kind and quality." Our manufacturing drawback attorneys establish compliant programs for California manufacturers.

What is unused merchandise drawback under 19 USC 1313(j)?

Unused merchandise drawback under 19 USC 1313(j)(1) allows recovery of duties when imported goods are exported or destroyed without being used in the United States within five years of importation. The merchandise must be exported in the same condition as imported. Under 19 USC 1313(j)(2), substitution unused merchandise drawback allows claiming drawback when exporting merchandise that is the same kind and quality as the imported merchandise, even if not the identical goods. This is valuable for companies with large inventories of fungible goods. Our unused merchandise drawback attorneys help importers identify and claim these refunds.

What is rejected merchandise drawback under 19 USC 1313(c)?

Rejected merchandise drawback under 19 USC 1313(c) provides duty refunds when imported merchandise is returned to the foreign seller because it does not conform to sample or specifications, was shipped without the consignee's consent, or was defective at the time of importation. The merchandise must be returned within three years of importation and must not have been used in the United States. This drawback type helps importers recover duties on goods that proved unsatisfactory. Our rejected merchandise drawback attorneys handle claims for defective imports and non-conforming goods.

What is the TFTEA and how did it change drawback rules?

The Trade Facilitation and Trade Enforcement Act (TFTEA) of 2015 significantly modernized duty drawback procedures effective February 24, 2019. Key changes include replacing the "commercially interchangeable" substitution standard with "same kind and quality," extending the drawback filing period from three to five years, allowing drawback on merchandise processing fees and harbor maintenance fees, simplifying recordkeeping requirements, and creating a single drawback claim form. The TFTEA amendments generally make drawback more accessible and valuable. Our TFTEA drawback attorneys help businesses take advantage of these modernized rules.

What is accelerated payment privilege for drawback?

Accelerated payment privilege under 19 CFR 191.92 allows approved claimants to receive drawback refunds before CBP completes liquidation of the underlying import entries. Without accelerated payment, claimants may wait years for refunds while entries liquidate. To obtain accelerated payment privilege, claimants must demonstrate a satisfactory drawback compliance record, post a bond covering potential claims, and submit to CBP audits. The benefit is faster access to refunds—typically within weeks rather than years. Our drawback attorneys help businesses apply for and maintain accelerated payment status.

What records must be maintained for drawback compliance?

Drawback recordkeeping requirements under 19 CFR Part 191 require maintaining detailed records for five years from the date of payment of drawback. Required records include import entry documents showing duty payment, export documentation proving exportation, manufacturing records and bills of materials for manufacturing drawback, inventory records using approved tracking methods (FIFO, LIFO, or averaging), certificates of delivery for transferred merchandise, and drawback entries with all supporting documents. Our drawback compliance attorneys help establish recordkeeping systems that satisfy CBP requirements.

How do FIFO, LIFO, and averaging methods work for drawback?

Inventory accounting methods determine which import entries are matched to exports for drawback purposes. FIFO (First In, First Out) assumes the oldest inventory is used or exported first. LIFO (Last In, First Out) assumes the newest inventory is used first. Averaging treats all inventory as a single pool without specific identification. The chosen method must be consistently applied and properly documented. For substitution drawback, the method affects which duty rates apply to claims. Our drawback attorneys help select and implement the most advantageous inventory method for your business.

Can I claim drawback on Section 301 China tariffs?

Yes, Section 301 tariffs on Chinese-origin goods are eligible for duty drawback when the imported merchandise is subsequently exported or used in manufactured exports. Given that Section 301 tariffs can add 7.5% to 100% to the regular duty rate, drawback recovery on China tariff goods can be extremely valuable. The same drawback rules apply—you need proper documentation, compliance with filing timeframes, and eligible export activity. Our Section 301 drawback attorneys help businesses recover these additional tariffs through proper drawback claims.

What is the time limit for filing drawback claims?

Under 19 USC 1313(r) as amended by TFTEA, drawback claims must be filed within five years of the date of importation of the merchandise on which drawback is claimed. For manufacturing drawback, this is measured from the import date of the materials used in manufacturing. For unused merchandise drawback, it is measured from the import date of the exported goods. The five-year period applies to claims filed under TFTEA rules (after February 24, 2019). Claims filed under pre-TFTEA rules have a three-year limitation. Our drawback attorneys ensure claims are filed within applicable timeframes.

Can drawback be claimed on antidumping and countervailing duties?

Yes, drawback can be claimed on antidumping duties (AD) and countervailing duties (CVD) paid on imported merchandise that is subsequently exported or destroyed. This can result in significant recovery given that AD/CVD rates often exceed 100% of merchandise value. However, AD/CVD drawback claims receive heightened CBP scrutiny, and proper documentation of the duty payments and export activity is essential. TFTEA clarified that AD/CVD duties are eligible for drawback. Our AD/CVD drawback attorneys handle these high-value complex claims.

What is a CBP drawback ruling and when should I request one?

A CBP drawback ruling is a binding determination from CBP's Regulations and Rulings office regarding drawback eligibility, procedures, or calculations for your specific situation. Ruling requests are advisable when there is uncertainty about whether your manufacturing processes qualify for drawback, whether goods meet the same kind and quality standard for substitution, or how to properly calculate drawback amounts. Once issued, a ruling provides legal protection for compliant claims. Our drawback ruling attorneys prepare comprehensive ruling requests and help clients obtain favorable determinations.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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