2026 tariffs

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.⁠[1]⁠[2]

  • Filed by a licensed broker⁠†
  • Published fees, charged after CBP pays
  • Sealed on AMD SEV-SNP

Claims can be filed up to five years from each import date.

New duties took effect around and after the lapse; some advisers call them replacement tariffs:

  • Section 301, forced labor: in force July 24, 2026. Drawback-eligible.
  • Section 301, Brazil: in force July 22, 2026, under a July 15 memorandum. Drawback-eligible.
  • Section 338, Canada: 50% on dairy, alcoholic beverages and motor vehicles, in force August 22, 2026. Drawback-eligible.
  • Section 232: pharmaceuticals (eligible), drones (manufacturing only) and polysilicon (manufacturing only, from December 4, 2026).

Why they matter for drawback: each sits on its own Chapter 99 line with its own drawback rule, and one entry can carry several.

A claim has to split every duty line by program before it can match exports.

The agent does that split on each CBP 7501, and your broker reviews it.

If you exported goods imported between February 24 and July 24, 2026, those entries may carry the surcharge plus other duty. Your entries decide.

  • Proclamation 11012⁠[1]
  • CBP CSMS #67844987, Feb 23, 2026⁠[2]
  • CBP CSMS #69567203, Aug 18, 2026⁠[3]
  • CBP CSMS #69302472, Jul 21, 2026⁠[4]
  • CBP CSMS #69606660, Aug 21, 2026⁠[5]
  • Proclamations 11020, 11052 and 11055⁠[6]⁠[7]⁠[8]
  • 19 U.S.C. 1313(r)⁠[9]
Also asked
  • What is the current status of the Section 122 tariffs implemented following the IEEPA Supreme Court decision?
  • What new tariffs are in place after the lapse of Section 122 authority?
  • What are replacement tariffs and why do they matter?

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.

Related

Drawback on 2026 tariffs, program by program

All 12 questions

Get started

Read less. Run the demo.

Run the demo on a sample file. About three minutes.

  1. 01

    Upload one quarter.

    Entry summaries, invoices and export records.

    WhoYou

  2. 02

    AI drafts your claim.

    It ties each export to its import, to the cent.

    WhoThe agent

  3. 03

    Your broker files. CBP pays you.

    The refund goes directly to your bank account.

    WhoA licensed broker

Your email and name open the demo. We never ask for your ACE login or bank details.

Book a discovery call
Ready now? Start a claim

IEEPA refunds

Got your IEEPA refund? Drawback is the one that repeats.

We check every entry for CAPE first, the order CBP recommends.⁠[10] Drawback can recur every year.

Which tariffs qualify?

Section 301 duties, the Section 122 surcharge and the Section 338 duties on Canada all qualify.⁠[11]⁠[12]⁠[5]

How CAPE and drawback fit together

For partners

Be the firm that finds your clients a second refund.

Brokers earn the drawback fee. CPA firms bill their own work. Refund firms keep their CAPE clients. Design partners help shape it before launch.

Apply to partner

No fee to apply. We reply within 2 business days.

Questions

Top questions

All questions
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.⁠[9] 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."⁠[13]

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.

Demo

Run the demo

Watch the agent turn a sample file into a claim folder. About 3 minutes.

We'll email you the link and add you to the waitlist. Unsubscribe anytime. We never ask for your ACE login or bank details.