· Rates and fees
Merchandise processing fee limits rise for fiscal 2027
From October 1, 2026, the formal-entry fee runs from $34.58 to $670.86, at an unchanged 0.3464% of value.
Source: Federal Register 2026-15530[1]
Rule changes
Regulatory updates
Rule changes that affect duty drawback and tariff refunds, newest first. Each one carries its date and a link to its source.
About 3 minutes on a sample file. Your email and name open it. We never ask for your ACE login or bank details.
Newest first
Rule changes that affect drawback
When a rule changes again, we add it to the top of this list.
· Rates and fees
Interest on duty refunds for the fourth quarter
Interest on customs duty refunds is 6% a year on corporate overpayments and 7% on non-corporate ones, from October 1 to December 31, 2026.
Source: Federal Register 2026-19292[2]
· Section 338
Some Canadian products banned from import
Proclamations 11061 to 11063 banned some Canadian products from import from September 29, 2026.
Sources: CBP CSMS #70050970; Federal Register 2026-18837[3]
· Section 232
Section 232 pharmaceutical duties apply to all companies
From September 29, 2026, Section 232 duties on patented pharmaceuticals apply to companies outside Annex III too; drawback is available.
Source: Federal Register 2026-06956[4]
· CAPE and IEEPA
CAPE Phase 3 scheduled for court plaintiffs
CAPE Phase 3 was scheduled to open October 6, 2026, for Court of International Trade plaintiffs only (as of September 17, 2026).
· Section 338
Section 338 duty scope changes
Proclamation 11065 changed the scope of the Section 338 duties on Canadian goods from September 15, 2026.
Source: Federal Register 2026-18839[3]
· Section 232
Section 232 duties on drones begin
Duties on drones and their components apply from September 3, 2026, and only manufacturing drawback is available, with partner-country conditions.
Source: Federal Register 2026-16979[6]
· Section 338
Section 338 duties on Canada begin
A 50% duty took effect on certain Canadian alcoholic beverages, dairy products and motor vehicles; CBP says it "is subject to drawback."
Sources: Federal Register 2026-17294[3]; CBP CSMS #69606660[7]
· Section 301
2026 Section 301 duties confirmed drawback-eligible
CBP corrected ACE to allow drawback on the 2026 Section 301 headings for Brazil and forced labor, which it says "are drawback eligible."
Source: CBP CSMS #69567203[8]
· Section 201
Section 201 quartz safeguard begins
A four-year tariff-rate quota on quartz surface products took effect; the proclamation does not mention drawback, and we found no CBP guidance.
Source: Federal Register 2026-15975[9]
· Section 301
ACE blocks drawback on new Section 301 headings
CBP announced that ACE validations deployed August 12, 2026 disallowed drawback on the 2026 Section 301 headings for Brazil and forced labor.
Source: CBP CSMS #69535943[10]
· Section 232
Section 232 duties on polysilicon proclaimed
Duties on polysilicon and its derivatives apply from December 4, 2026, with manufacturing drawback only, for content entirely from a partner country.
Source: Federal Register 2026-16400[11]
· Section 232
Section 232 pharmaceutical duties begin
Duties on patented pharmaceuticals apply from July 31, 2026 to companies in Annex III, and the proclamation says "Drawback shall be available."
Source: Federal Register 2026-06956[4]
· Section 122
Section 122 surcharge ends
The 10% surcharge expired after 150 days; it applied to entries from February 24 to July 24, 2026.
Source: Federal Register 2026-03824[12]
· Section 301
Section 301 forced-labor duties begin
Duties of 10% or 12.5% on goods from 60 economies took effect July 24, 2026; goods under Section 232 are exempt.
Source: Federal Register 2026-15274[13]
· Section 301
Section 301 duty on Brazil begins
A 25% duty under heading 9903.05.01 applies to certain products of Brazil entered from July 22, 2026.
Source: CBP CSMS #69302472[14]
· Section 338
Section 338 duties on Canada proclaimed
Proclamations 11046 to 11048 set additional duties on certain Canadian alcoholic beverages, dairy products and motor vehicles.
Source: Federal Register 2026-14997[3]
· Section 232
No Section 232 tariff on commercial aircraft
Proclamation 11040 opened negotiations on commercial aircraft, jet engines and parts and imposed no tariff.
Source: Federal Register 2026-14334[15]
· CAPE and IEEPA
CAPE Phase 2 adds reconciliation entries
Phase 2 of CAPE opened June 29, 2026, adding entries flagged for reconciliation under the same 80-day limit.
· CAPE and IEEPA
CBP warns of IEEPA refund scams
CBP's warning signs include unknown parties offering to file, requests for bank details or passwords, and pressure to act.
Source: CBP CSMS #68569567[17]
· CAPE and IEEPA
CAPE opens for IEEPA refunds
CAPE opened for unliquidated entries and those within 80 days of liquidation; it excludes entries on a drawback claim, and CBP recommends CAPE first.
Sources: Thompson Hine, on CBP's CAPE guidance[16]; Holland & Knight, on CBP's CAPE guidance[18]
· Section 232
Section 232 metals restructured
Annex I-A steel, aluminum and copper articles get no drawback; partner-country Annex I-B and III articles get manufacturing drawback only, with origin conditions.
Source: Federal Register 2026-06960[19]
· Section 122
Section 122 surcharge begins
A 10% surcharge applies to entries for 150 days, and CBP says "Drawback is available with respect to the additional duties imposed."
Sources: Federal Register 2026-03824[12]; CBP CSMS #67844987[20]
· CAPE and IEEPA
IEEPA duties end
The Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs; Executive Order 14389 ended the duties that day.
Sources: Federal Register 2026-03832[21]; Supreme Court opinion[22]
· Drawback rules
CBP pays refunds by ACH
CBP pays refunds by ACH, drawback included; you need an ACE Portal account and the ACH Refund application, or a Form 4811 designee.
Source: Federal Register 2025-24171[23]
· Section 232
Section 232 semiconductor duties, with no drawback
Proclamation 11002 imposed Section 232 duties on semiconductors, and no drawback is available on them.
Source: Federal Register 2026-01052[24]
· Section 232
Auto and truck parts: manufacturing drawback only
Section 232 duties on auto parts and medium- and heavy-duty truck parts allow "only manufacturing drawback claims," and no other drawback.
Source: Federal Register 2025-19639[25]
· Section 232
Section 232 timber and lumber duties begin
Duties on timber, lumber and their derivative products apply from October 14, 2025, and the proclamation says "Drawback shall be available."
Source: Federal Register 2025-19482[26]
· CAPE and IEEPA
Reciprocal IEEPA duties drawback-eligible
CBP said "Drawback is available" on the reciprocal IEEPA duties; those duties ended February 20, 2026, and refunds now go through CAPE.
Source: CBP CSMS #64680374[27]
Waitlist
Hear when the service opens
It opens to importers after launch. Your work email puts you on the waitlist.
Get started
Read less. Run the demo.
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 claimIEEPA refunds
Got your IEEPA refund? Drawback is the one that repeats.
We check every entry for CAPE first, the order CBP recommends.[18] Drawback can recur every year.
Which tariffs qualify?
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.
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.[30] 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."[31]
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.