Where to file depends on how you imported the goods
You file for a tariff refund with U.S. Customs and Border Protection (CBP), but the exact office and form depend on whether you imported the goods yourself or used a customs broker. If you brought goods through a port of entry and paid duties at the time, you file directly with the CBP port where the goods entered. If a broker handled the import on your behalf, the broker typically files on your behalf — though you remain responsible for the claim.
The form you use is CBP Form 19, also called a "Protest." This is the official document that tells CBP you believe the tariff amount was wrong and you want it back. You cannot file a refund claim without it. The form asks for the entry number (a unique identifier CBP assigned when your goods arrived), the amount you paid, and your reason for the refund.
You have two years from the date of entry to file this form. If you miss that important date, CBP will not consider your claim. The entry date is on your entry documents or your broker's paperwork — not the date you received the goods or paid the invoice.
Key Takeaways
- File CBP Form 19 (Protest) with the port of entry where your goods arrived, within two years of the entry date.
- You need the entry number, the amount paid in duties, and a clear reason for the refund — such as tariff classification error, overpayment, or changed tariff rates.
- If a customs broker imported the goods, ask the broker to file the protest on your behalf, but confirm they have done so in writing.
- CBP typically takes 30 to 90 days to acknowledge your claim and several months longer to issue a decision.
- If CBP denies your claim, you can appeal to the Court of International Trade, but this requires legal representation and costs money.
Gather your entry documents before you file
You cannot file Form 19 without the entry number. This is a nine-digit code that CBP assigned to your shipment when it arrived. If you imported the goods yourself, CBP sent you an entry summary document (usually called a "Customs Entry" or "Entry Summary") that lists this number. If you cannot find it, contact the port of entry directly — they can look it up using your company name, the date the goods arrived, and a description of what you imported.
You also need proof of what you paid in duties. This appears on your entry summary or on an invoice from your customs broker. The amount matters because CBP will only refund what you actually paid, not what you think you should have paid. If the entry summary shows you paid $5,000 in duties but you believe only $3,000 was correct, you can only request a refund of the $2,000 difference.
Finally, you need a clear reason for the refund. The most common reasons are: the goods were misclassified (put in the wrong tariff category), the tariff rate changed between when you imported and when you file, you paid duties on goods that should have been duty-free, or CBP made a calculation error. Write this reason in plain language on the form — CBP does not need legal language, but it does need to understand what went wrong.
Complete and file CBP Form 19
read Form 19 from the CBP website or request it from the port of entry. The form has two pages. On the first page, fill in your company name, address, and the entry number. In the section labeled "Reason for Protest," describe why you believe the tariff was wrong. Be specific: instead of writing "tariff error," write "goods were classified as Category 6204 (women's clothing) but should be Category 6209 (clothing for infants) under HTS code 6209.20.00, which carries a lower rate."
On the second page, list the amount you paid in duties and the amount you believe should have been paid. The difference is what you are requesting back. Sign and date the form. If you are filing on behalf of a company, the person who signs must have authority to represent the company — typically an owner, officer, or designated agent.
You can file Form 19 by mail, in person at the port of entry, or electronically through CBP's Automated Commercial Environment (ACE) system if your broker or freight forwarder has access. Mail is the slowest option; in-person or electronic filing creates a dated record when ready. If you mail the form, send it to the CBP port where the goods entered, not to a central office. The address is on the CBP website for each port.
What happens after you file
CBP will send you a written acknowledgment within 30 days of receiving your form, usually by mail. This acknowledgment includes a protest number — keep this number because you will need it to check the status of your claim. CBP then has up to two years to investigate and issue a decision, though most decisions come within three to six months.
During the investigation, CBP may request additional documents from you — such as invoices, product specifications, or technical drawings that show what the goods actually are. Respond to these requests promptly. If you do not respond, CBP may deny your claim by default. If you used a customs broker, the broker may handle this correspondence on your behalf, but you should stay in contact with the broker to make sure nothing is missed.
CBP will either approve your claim, deny it, or approve it partially. If approved, CBP will issue a refund check or credit to your customs account, depending on how you originally paid the duties. This can take an additional 30 to 60 days after the decision is issued.
If CBP denies your claim
A denial is not the end. You have the right to appeal to the Court of International Trade, a federal court that handles customs disputes. However, this appeal requires hiring a customs attorney or international trade lawyer, which costs money — typically $5,000 to $15,000 or more depending on the complexity of your case. You must file the appeal within 180 days of CBP's denial decision.
Before you appeal, ask your customs broker or a trade attorney whether the appeal is worth the cost. If the refund you are seeking is $2,000 but the legal fees will be $10,000, the appeal does not make financial sense. However, if the refund is large or the issue affects multiple shipments, an appeal may be justified.
You also have the option to request that CBP reconsider its decision before you appeal to court. This is called a "Request for Further Review" and does not require a lawyer. Write a letter to the port of entry explaining why you believe CBP's decision was wrong, include any new evidence, and send it within 30 days of the denial. CBP will reconsider, but this process is slower and less formal than a court appeal.
Working with a customs broker on your claim
If a broker imported the goods, the broker may already know about the tariff issue and may have filed a protest on your behalf without asking. Check your broker's invoices and correspondence — they should have told you if they filed. If they did not file and you want to file now, you can ask the broker to file Form 19 for you, or you can file it yourself using the entry number the broker provided.
Some brokers charge a fee to file a protest — typically $200 to $500 — because they have to prepare the form, gather documents, and monitor the claim. This is separate from their normal import fees. Ask the broker for a quote before you ask them to file. If the fee is high relative to the refund you expect, you may want to file the form yourself.
If you file the form yourself but the broker imported the goods, notify the broker that you have filed. CBP may contact the broker for information about the shipment, and the broker needs to know a protest is pending so they can respond appropriately.
Timeline and what to expect
| Step | Typical Timeline | What Happens |
|---|---|---|
| File Form 19 | Day 1 | You submit the protest to CBP at the port of entry. |
| Receive acknowledgment | 7 to 30 days | CBP sends written confirmation and assigns a protest number. |
| CBP investigation | 3 to 6 months (can extend to 2 years) | CBP reviews documents, may request additional information from you. |
| Receive decision | 6 to 12 months from filing | CBP approves, denies, or partially approves your claim in writing. |
| Receive refund (if approved) | 30 to 60 days after decision | CBP issues a check or account credit for the approved amount. |
Frequently Asked Questions
Can I file a tariff refund claim if I do not have the entry number?
Not when ready. You must have the entry number to file Form 19. Contact the CBP port of entry where your goods arrived with your company name, the approximate date of arrival, and a description of the goods. CBP can look up the entry number in their system. This takes a few days to a week.
What if my customs broker says they already filed a protest but I have no proof?
Ask the broker for a copy of the filed form and the protest number CBP assigned. The broker should have this in their records. If they cannot produce it, contact CBP directly with your entry number and ask whether a protest has been filed. CBP will tell you yes or no and provide the protest number if one exists.
Can I file a tariff refund claim more than two years after the goods arrived?
No. The two-year important date is firm. CBP will not accept a Form 19 filed after that date. If you are close to the important date, file when ready even if your documents are incomplete — you can submit additional information after you file.
What if CBP asks for documents I no longer have?
Tell CBP in writing what documents you have and what you do not have, and explain why. If you can provide a substitute — such as a supplier's statement instead of an original invoice — offer it. CBP may accept it or may deny your claim if the missing documents are critical to the decision. Respond to CBP's request within the timeframe they give you, usually 30 days.
Do I have to hire a lawyer to file a tariff refund claim?
No. You can file Form 19 yourself if you have the entry number and understand why the tariff was wrong. A customs broker or lawyer can help, but it is not required for the initial protest. You only need a lawyer if CBP denies your claim and you want to appeal to the Court of International Trade.