2026 tariffs

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.

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

Status as of October 2026

Eligible

  • Ordinary (MFN) duty, merchandise processing fees and harbor maintenance tax.
  • Section 301, including the 2026 forced-labor and Brazil actions.
  • The Section 122 surcharge, on entries from February 24 to July 24, 2026.
  • The 2026 Section 338 duties on Canada.
  • Section 232 duties on lumber and timber, and on pharmaceuticals.

Manufacturing drawback only

  • Section 232 duties on auto and truck parts, partner-country metals (since April 6, 2026), drones, and polysilicon (from December 4, 2026).

Not eligible

  • Antidumping and countervailing duties.
  • Section 232 duties on primary steel, aluminum and copper, complete autos and semiconductors.
  • The IEEPA fentanyl duties.

CAPE first

  • Reciprocal IEEPA duty was drawback-eligible, but most IEEPA refunds go through CAPE, and CAPE excludes entries already on a drawback claim.

Not yet confirmed: the 2026 Section 201 duties on quartz surface products.

  • 19 CFR 190.3⁠[1]
  • CBP CSMS #69567203, Aug 18, 2026⁠[2]
  • CBP CSMS #67844987, Feb 23, 2026⁠[3]
  • CBP CSMS #69606660, Aug 21, 2026⁠[4]
  • Section 232 proclamations, 2025 to 2026⁠[5]
  • CBP CSMS #64680374⁠[6]
  • CBP CAPE guidance, via Troutman Pepper, Apr 2026⁠[7]
Also asked
  • Which duties and fees qualify for drawback?
  • What duties and tariffs can I recover?
  • What tariffs are refundable?
  • Can you get drawback on tariffs?

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

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IEEPA refunds

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

We check every entry for CAPE first, the order CBP recommends.⁠[7] Drawback can recur every year.

Which tariffs qualify?

Section 301 duties, the Section 122 surcharge and the Section 338 duties on Canada all qualify.⁠[8]⁠[9]⁠[4]

How CAPE and drawback fit together

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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.⁠[10] 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."⁠[11]

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.

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