From them, a claim needs each import's entry and line numbers, 10-digit HTS code, duty paid, value and quantity, plus proof of export or destruction.
By claim type, add:
- Manufacturing: your manufacturing ruling (a letter of notification or a specific ruling); production records showing dates, quantities, the 8-digit HTS of inputs and waste; and a certification that a bill of materials or formula exists.
- Unused merchandise: notices of intent (CBP Form 7553) or your waiver, and inventory records that trace the goods.
- Rejected merchandise: proof of the defect, nonconformity or return (for retail returns, your return records with the SKU), and the notice of intent.
- Destruction: the destruction notice and, if CBP didn't attend, third-party evidence.
- Goods that changed hands: transfer records showing the parties, dates, entry numbers, quantities, duties and 10-digit HTS codes.
Commercial invoices already show seller, buyer, unit price, every charge, rebates and assists, which is why these files are sensitive.
For IEEPA refunds, CAPE needs only entry numbers; you or your filing broker files it. Missing something? The completeness meter says what.
- 19 CFR 190.10, 190.51[1][2]
- 19 CFR Part 190, Subparts B, C, D and G[3][4][5][6]
- 19 CFR 141.86[7]
- CBP CAPE guidance, via Troutman Pepper, Apr 2026[8]
Also asked
- What documentation is required?
- What data is required to file a claim?
- What documentation is needed to support tariff refund applications?
Written by the NexQloud Drawback team from the primary sources linked on this page.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
