Which tariffs are eligible for duty drawback?
Most duties are drawback-eligible, including the main 2026 tariffs; Section 232 varies by program, and a few duties are barred.
FAQ
Drawback on 2026 tariffs, program by program
Drawback status now depends on the tariff program, and several programs changed in 2026. Each answer is dated and cites the CBP message or proclamation behind it.
Status as of October 2026
- Filed by a licensed broker†
- Published fees, charged after CBP pays
- Sealed on AMD SEV-SNP
12 questions
Read the full answer
Are Section 301 tariffs eligible for duty drawback?
Yes. Section 301 duties are drawback-eligible, including the 2026 forced-labor and Brazil actions, as CBP confirmed on August 18, 2026.[1]
Is Section 232 eligible for duty drawback?
Drawback on Section 232 duties depends on the program: some allow it in full, some allow manufacturing drawback only, and some bar it.
Is the Section 122 surcharge eligible for drawback?
Yes. The 10% Section 122 surcharge applied to entries from February 24 to July 24, 2026, and CBP treats it as drawback-eligible.
The detail
It didn't stack with Section 232 duties. Claims on those entries can be filed up to five years from each import date.
What happened when Section 122 expired on July 24, 2026?
The surcharge ended for new entries, but duty paid on entries from February 24 to July 24, 2026, stays drawback-eligible.[2][3]
Are the 2026 Section 338 duties on Canada eligible for drawback?
Yes. CBP guidance treats the 2026 Section 338 duties on Canada as drawback-eligible.
The detail
The 50% duties cover dairy, alcoholic beverages and motor vehicles and took effect August 22, 2026.
The product scope changed September 15, some products have been barred from import since September 29, and USMCA origin gives no exemption.
What duties are not eligible for duty drawback?
Antidumping and countervailing duties, the IEEPA fentanyl duties, and Section 232 duties on primary steel, aluminum and copper, complete autos and semiconductors aren't eligible.
The detail
Section 232 duties on auto and truck parts, partner-country metals, drones and polysilicon allow manufacturing drawback only. Reciprocal IEEPA duty belongs in CAPE first.
Status as of October 2026.
Why can't I file a drawback on all duties, taxes, and fees?
Because the law limits what drawback returns. It pays up to 99%, not 100%.
The detail
It covers only the goods exported or destroyed. It excludes some duties, such as antidumping and countervailing duties.
And substitution claims are capped at a lesser-of amount, as are exports to Canada or Mexico unless the goods leave in the same condition as imported.
What are Harbor Maintenance Fees?
The harbor maintenance fee, formally the harbor maintenance tax, is a charge on cargo shipped through U.S. ports, and drawback can return it along with the merchandise processing fee (MPF).
The detail
MPF is apportioned to each claimed line by relative value. For fiscal 2027, the MPF minimum and maximum per entry are $34.58 and $670.86.
How does HTS classification affect drawback recovery?
Classification sets the duty on each import line and determines which goods can substitute for which.
The detail
Substitution needs the same 8-digit subheading (for unused merchandise, 10 digits where the 8-digit description begins with "other"), and the 2026 tariffs sit on separate Chapter 99 lines.
A misclassified entry changes the duty paid, and so the drawback. Classification decisions belong to a licensed customs broker.
Does the Supreme Court's IEEPA decision affect other tariffs that remain in effect?
No. The end of the IEEPA duties didn't change duties imposed under other laws.
The detail
As of October 2026, the Section 301 duties on China continue, with exclusion updates as recent as September 22, 2026, as do Section 232, Section 338, Section 201, and antidumping and countervailing duties.
Each keeps its own drawback rule; see Which tariffs are eligible for duty drawback?
Also asked
- Does the IEEPA ruling affect Section 301 tariffs on China?
Is drawback available on the 2026 Section 201 quartz duties?
We haven't confirmed it. The Section 201 safeguard on quartz surface products took effect August 15, 2026, for four years, and the proclamation doesn't mention drawback.
The detail
A major broker's general guidance lists Section 201 duties as eligible, but nothing we've found addresses quartz.
Until CBP does, your broker decides line by line.
- Proclamation 11051[16]
Editorial
Sources and changes
Written by the NexQloud Drawback team from the primary sources linked on this page.
Change log
- First published.
Not legal advice. NexQloud Drawback is not a government agency.
NexQloud Drawback is software used by licensed customs brokers.
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01
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02
AI drafts your claim.
It ties each export to its import, to the cent.
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Got your IEEPA refund? Drawback is the one that repeats.
We check every entry for CAPE first, the order CBP recommends.[17] Drawback can recur every year.
Which tariffs qualify?
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What is duty drawback?
A refund of up to 99% of the duties, taxes and fees you paid on imports that you later export or destroy, or that went into products you export.[4] It works in any industry.
When can I start?
We open to importers in waves, in the order of the waitlist. The demo shows the whole product with sample data today, and partners can apply now.
What will you need from me?
One quarter of records to start: entry summaries, invoices, packing lists, shipping documents, and export, return or destruction records.
How long until CBP pays?
With accelerated payment, CBP can pay before the claim is final. Its only published timing, from December 2018: processing "will generally take place within 3 weeks of the claim resubmission date."[20]
Can I use my own customs broker?
Yes. Invite your own broker, or use one we name before you sign. Your POA stays with your broker, and your broker sets its own fee.
What if CBP pays less than claimed?
The fee follows what CBP actually pays. If CBP later recovers part of a payment, the fee is reduced to match.
Do you file CAPE claims?
No. We check every entry for CAPE first and flag what belongs there. You or your broker files CAPE. Refund firms work through one of you.