AI duty drawback
Duty drawback for furniture and home goods
Exported or destroyed goods may return up to 99% of the duty,[1] including Section 232 duty on upholstered furniture and kitchen cabinets.[2] The agent matches exports to imports; your broker files.†
About 3 minutes on a sample file. Your email and name open it. We never ask for your ACE login or bank details.
- Sealed on AMD SEV-SNP
- Published fees
2026 duties
Which furniture duties can drawback return?
Drawback on Section 232 duties depends on the program. On these furniture products, it is available.
| Duty | What it hits in furniture and home goods | Drawback |
|---|---|---|
| Section 232, upholstered wooden products | 25% as of October 2026, set to rise to 30% on January 1, 2027[2] | Eligible[2][3] |
| Section 232, kitchen cabinets and vanities | 25% as of October 2026, set to rise to 50% on January 1, 2027[2] | Eligible[2][3] |
| Ordinary (MFN) duty | Much furniture enters free (9403.60.80); some home goods pay duty[4] | Eligiblewhere paid[5] |
| Section 301, China | 25% on Lists 1 to 3, which include much furniture; 7.5% on List 4A[4][6][7] | Eligible[8][9] |
| Section 301, forced labor | 10% or 12.5% on goods from 60 economies since July 24, 2026 (12.5% for Vietnam). Section 232 goods are excluded[10][11] | Eligible[8][9] |
| Section 122 surcharge | 10% on entries from February 24 to July 24, 2026. Section 232 goods were exempt[12] | Eligible[13]see the ruling |
| Merchandise processing fee, harbor maintenance tax | Most entries | Eligibleon the matched share[5] |
| Antidumping and countervailing duties | For example, the antidumping duty on wooden bedroom furniture from China[14] | Not eligible[5][15] |
| IEEPA duties | Reciprocal duties | CAPE first[16] |
Lower Section 232 rates apply to goods from the U.K., the EU and Japan.[3][17]
See drawback by tariff programClaim types
Which drawback fits your situation?
The rules for each kind
Sent unchanged to Canada. Unused-merchandise drawback on the units you imported. USMCA usually caps drawback on exports to Canada or Mexico at the lesser of the U.S. duty and the duty paid there. Repacking, relabeling, testing or inspecting doesn't change the goods' condition.[1][18]
Damaged goods destroyed. File notice at least 7 working days ahead. CBP has 4 working days to say whether it will witness it. If it doesn't attend, keep third-party proof. Any salvage value is deducted.[1][19]
Exported anywhere else. Trace the units you imported, or substitute goods in the same 8-digit tariff subheading. Lines that begin with "Other" need a 10-digit match, and some can't use substitution at all.[1] Your broker picks the method.
Returns you export or destroy. A substitute import must come from within 1 year before the export or destruction, with the same 8-digit tariff number and the same SKU.[1][20] Returns exported to Canada or Mexico can't use a substitute import, and the lesser-of cap applies.[18]
For unused goods, file a notice of intent at least 5 working days before export, or hold a waiver of prior notice. Past exports made without one need a one-time retroactive approval.[21] Every claim must be filed within five years of import.[1]
Example
What could that look like?
| Step | Amount |
|---|---|
| Upholstered sofas with wooden frames | $4,000,000 |
| Ordinary duty | Free |
| 25% Section 232 duty | $1,000,000 |
| Shipped unchanged to a retail partner in Canada | 10% |
| Destroyed after damage | 2% |
| Duty on the 12% exported or destroyed | $120,000.00 |
Drawback at 99%
$118,800
| Sealed | Standard | |
|---|---|---|
| The fee, charged after CBP pays | $23,760.0020% | $21,384.0018% |
| You keep | $95,040.00 | $97,416.00 |
How we figured this
$1,000,000 × 12% = $120,000; × 99% = $118,800.
The sofas sent to Canada get full drawback because they leave in the same condition.[18] Fees follow the published lookback schedule and apply to principal only.[22] Merchandise processing fees and harbor maintenance tax, which drawback can also return, are left out to keep the arithmetic plain.
What to upload
What do you upload?
One quarter of records is enough to start. The agent lists what is missing in plain words.
- Imports: entry summaries (CBP 7501), commercial invoices and packing lists, or your ACE report exports.
- Proof of export: a transport or postal record of each export.
- Destroyed goods: your notice of destruction and, if CBP didn't attend, proof from a third party, such as a certificate from the disposal company.[19]
- Returns: return authorizations (RMA) and the SKU on each returned unit.[20]
- Inventory records that trace each unit from import to export or destruction, and any notices of intent or waiver.[21]
What counts as proof
A bill of lading, air waybill, freight waybill, Canadian customs manifest or cargo manifest; official postal records for mail; or records from an electronic export system CBP has approved.
Copies and records kept in the normal course of business are accepted. The proof must show the date and fact of export and the identity of the exporter.[1][19] Exports to Canada usually have no EEI filing, so the shipping record is your proof.[23]
Once your document set is complete, the claim package follows within 24 hours.*
See a sample claim package in the demo*24 hours from a complete package: entry summaries (CBP 7501), commercial invoices, packing lists, transport documents and export records for the period, plus the bill of materials and production records for manufacturing claims. We tell you the moment your package is complete, and the clock starts then. CBP rulings, waivers and approvals are separate from this clock.
Get started
See it on records like yours.
Run the demo on a sample file. About three minutes.
-
01
Upload one quarter.
Entry summaries, invoices and export records.
WhoYou
-
02
AI drafts your claim.
It ties each export to its import, to the cent.
WhoThe agent
-
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.
Ready now? Start a claimSealed or Standard
What in your file is sensitive?
Ocean manifests already show who ships to you, but they carry no values.[24]
| What changes | SealedPrivate by default. Provable on request. | StandardMay use outside AI. Staff access logged. |
|---|---|---|
| Who can read your documents | Only the people you approve, such as your broker | Named NexQloud staff, with every access logged |
| Outside AI | None. The model runs inside the sealed machine | May be used, on terms that bar training |
| Used to train any model | Never | Never |
| What your broker sees | The claim lines it files, and a document only if you release it | The claim lines and the documents behind them |
| After the run | Working copy erased, with a signed receipt | Deleted on schedule after the engagement |
Your fee at your size
Enter an amount, like 2.5m or 750k.
If CBP pays you $1,000,000: Sealed fee $175,000, Standard fee $155,000.
$175,000
- Effective rate
- 17.5%
- You keep
- $825,000
$155,000
- Effective rate
- 15.5%
- You keep
- $845,000
Sealed fits records that must stay private: trade secrets, such as factory prices or landed costs you protect, or a retail partner's contract that requires confidential processing.
Standard is enough when your records hold nothing you would mind a named, logged NexQloud specialist seeing, or an outside AI provider processing. It costs 2 points less.
Show the math
- Sealed
- 20% × 500,000 + 15% × 500,000 = $175,000 (17.5%)
- Standard
- 18% × 500,000 + 13% × 500,000 = $155,000 (15.5%)
What your file adds
What each mode protects
Same checks, same licensed broker.
Sealed. No outside AI provider ever receives your documents, and nothing trains on them. No one sees them without your consent, and a receipt proves it.
Standard. An outside AI provider may process your documents, only on terms that bar training. Nothing trains on them. Only named NexQloud staff can open them, to fix an exception or answer a support request, and every access is logged.
A trade secret stays protected only while you take "reasonable measures" to keep it secret.[27] Sealed gives you a receipt you can keep, showing the run was sealed.
You can change modes for later uploads.
Commitments
What we never do
We never take a fee up front. The fee applies to principal only and is charged after CBP pays.
Your broker invoices you then. If your own broker files, it sets its own fee.
We never skip the broker. A licensed customs broker, ours or yours, reviews every line and files.
Ours is one we name before you sign. Your power of attorney stays directly with your broker.[28]
We never let drawback get ahead of CAPE. We check every entry for CAPE first.[16]
We never decide the Section 122 order for you.
The ruling, and your choice
Questions
Questions furniture importers ask
Our sofas paid no ordinary duty. Is there anything to claim?
Possibly. Much furniture enters free of ordinary duty, but its Section 232 and Section 301 duty can come back on goods you export or destroy. Section 232 goods were exempt from the Section 122 surcharge, but Section 122 duty paid on other furniture can come back too. Your entries decide.
Proclamation 10976; Proclamation 11012; CBP CSMS #18-000498; CBP CSMS #67844987[3][12][9][13]