How to file a US duty drawback claim
Updated · Rotomal
To claim duty drawback, the claimant files an electronic claim in ACE, itself or through a licensed customs broker or service bureau, within 5 years of the import date. The claim ties each export or destruction to the import entry that paid the duty. For unused goods, CBP refunds 99 percent of the duty, and CBP generally needs a Form 7553 notice 5 working days before export or 7 before destruction unless the claimant holds a waiver. Section 301 and 201 duties are eligible.
The main drawback types for small importers
| Type | When it applies | Key rule |
|---|---|---|
| Unused merchandise, 1313(j)(1) | The same imported goods are exported or destroyed without being used in the US | Export or destruction within 5 years of import |
| Substitution unused, 1313(j)(2) | Other goods of the same kind are exported instead | Same 8-digit HTS subheading; generally not for exports to Canada or Mexico (USMCA) |
| Rejected merchandise, 1313(c) | Goods did not match sample or specification, were shipped without consent, or were defective at import | Exported or destroyed under CBP supervision within 5 years |
| Manufacturing, 1313(a) and (b) | Imported goods are used to make exported products | More complex; plan it with a licensed broker |
Steps
- Collect entry summaries for the imports and the export, return or destruction records for the same goods.
- Before each future export or destruction, file Form 7553: 5 working days before export, 7 before destruction, unless you hold a waiver.
- Match each export to its import entry line, with HTS numbers, quantities and duty paid.
- Report both the Chapter 99 and Chapter 1–97 HTS numbers for lines with Section 301 or 201 duties.
- File the claim electronically in ACE within 5 years of import, yourself or through a broker or service bureau.
- Keep the records: CBP can ask for them.
Which duties qualify
| Duty | Drawback status |
|---|---|
| Regular duties (Chapters 1–97) | Eligible |
| Section 301 and 201 | Eligible per CBP's drawback FAQ |
| Section 232 steel, aluminum, copper | CBP's April 2026 guidance allows manufacturing drawback for articles meeting clause 13 of Proclamation 11021; check other types with your broker |
| IEEPA (Feb 2025 to Feb 2026) | Refunded through CAPE; CAPE does not accept drawback entries (type 47) |
If you want help
Drawback Workbook matches your imports to your exports and returns, with duty per unit and every 5-year date, for you or your broker to file. A $39 check on 25 records, credited against the Workbook, then $249 once. It is record organization, not customs brokerage or legal advice: under 19 U.S.C. 1641 only licensed brokers may prepare claims for others.
Sources
- CBP: Drawback overview Source: cbp.gov
- CBP: Drawback trade remedies FAQ (modified 7 March 2025) Source: cbp.gov
- 19 U.S.C. 1313, drawback and refunds (Cornell LII) Source: law.cornell.edu
- CBP CSMS 68253075: Section 232 duties on aluminum, steel and copper (3 April 2026) Source: content.govdelivery.com
- CBP: ACE Portal CAPE Declarations quick reference guide (April 2026) Source: cbp.gov
- 19 U.S.C. 1641, customs brokers (Cornell LII) Source: law.cornell.edu