Timing

How far back can I claim duty drawback?

Five years from the date of import: a complete claim must be filed within five years, or it's deemed abandoned.⁠[1]

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

In dates: Q4 2021 imports pass the five-year limit between October and December 2026, and Q1 2022 imports between January and March 2027.

The limit runs from each import's own date, not from the export.

There's no extension unless CBP caused the delay, apart from up to 18 months after a declared major disaster.

The window also depends on the claim type:

  • Unused merchandise: the goods must be exported or destroyed within five years of import. Past exports made without a notice of intent need a one-time retroactive approval.
  • Manufacturing: the products must be exported or destroyed within five years of the import. No export notices are needed, but a manufacturing ruling is.
  • Retail returns: the import you designate must be from within 1 year before the export or destruction.

For lookbacks on past exports, see the answer on filing for past transactions.

  • 19 U.S.C. 1313(r)⁠[1]
  • 19 CFR 190.51⁠[2]
  • 19 CFR Part 190, Subparts B, C and D⁠[3]⁠[4]⁠[5]
Also asked
  • How long do you have to file a duty drawback claim?
  • How far back can I file a duty drawback claim?
  • How long to file a drawback claim?

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

How long drawback takes

All 10 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.

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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.⁠[6] Drawback can recur every year.

Which tariffs qualify?

Section 301 duties, the Section 122 surcharge and the Section 338 duties on Canada all qualify.⁠[7]⁠[8]⁠[9]

How CAPE and drawback fit together

For partners

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

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Questions

Top questions

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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.⁠[1] 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."⁠[10]

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

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

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