Where to file your tariff refund claim

You request a tariff refund directly from U.S. Customs and Border Protection (CBP) using a form called a Protest or a Claim for Refund, depending on your situation. The form you use depends on whether you are challenging the tariff amount CBP assessed when your goods arrived, or whether you are seeking a refund after you have already paid.

If you imported the goods yourself, you file through the CBP port where your shipment entered the United States. If a customs broker handled your import, they can file on your behalf, though you remain responsible for the accuracy of the claim. CBP processes these requests through its Automated Commercial Environment (ACE), a digital system that tracks all import entries and refund requests.

The two main pathways are a Protest (filed within one year of the entry date if you believe CBP made an error in classification, valuation, or duty calculation) and a Claim for Refund (filed after you have paid the duties, typically within two years of payment). Some situations, like tariffs imposed under Section 301 or Section 232 trade actions, have their own specific refund programs with different important date and filing methods.

Key Takeaways

  • File a Protest with CBP within one year of the entry date if you believe the tariff amount was wrong when your goods arrived.
  • File a Claim for Refund after you have paid duties if you want money back, usually within two years of the payment date.
  • Trade-action tariffs (Section 301, Section 232) have separate refund programs with their own important date and forms, often shorter than the standard two-year window.
  • You will need your entry number, commercial invoice, packing list, and proof of payment to support any refund request.
  • CBP typically takes 30 to 90 days to issue a decision, though complex cases can take longer.

What documents you need before filing

Gather your entry number (also called the entry ID) first—this is the unique identifier CBP assigned when your shipment cleared customs. You can find it on your CBP receipt or in ACE if you have access. Next, collect your commercial invoice, which shows the declared value of the goods, and your packing list, which details what was shipped.

You will also need proof that you paid the tariffs. This is usually a receipt from CBP or your customs broker showing the duty amount and payment date. If you are challenging the classification of the goods (the tariff code assigned to them), gather any technical specifications, product photos, or manufacturer documentation that supports your position on what the item actually is.

If a customs broker imported the goods on your behalf, ask them for copies of the entry paperwork and any correspondence with CBP. Brokers often keep these records, and having them saves time. If you imported under your own importer number, log into your ACE account or contact the CBP port directly to retrieve entry details.

Filing a Protest for tariff classification or valuation errors

A Protest is the correct form if you believe CBP made an error when it classified your goods or calculated their value. You must file within one year of the entry date—this is a hard important date. The entry date is when CBP released your shipment, not when it arrived at the port.

You can file a Protest on CBP Form 19 (Protest of Customs Action). You submit it to the CBP port where the entry was made. Most ports now accept electronic filing through ACE; some still accept paper. Contact the specific port's protest office to confirm their current process—port procedures vary.

In your Protest, state clearly what you are challenging: the tariff code assigned, the declared value, the country of origin, or the duty calculation. Provide the factual and legal basis for your position. For example, if CBP classified a component as a finished product when it is actually a raw material, explain why and attach documentation (invoices from your supplier, product specifications, or industry standards) that supports that claim.

CBP will issue a decision within 30 to 90 days in most cases. If CBP denies your Protest, you can appeal to the U.S. Court of International Trade, though this requires an attorney and is expensive. Many importers accept CBP's decision rather than pursue litigation.

Filing a Claim for Refund after you have paid duties

A Claim for Refund is used when you have already paid tariffs and want the money back. You have up to two years from the date you paid the duty to file, though some situations have shorter windows. You file this claim with the CBP port where the entry was processed.

Use CBP Form 19 for a Claim for Refund as well (the same form works for both Protests and Claims). Clearly label it as a Claim for Refund and state the reason: the goods were misclassified, the value was overstated, the goods were returned or destroyed, or another valid reason. Attach proof of payment and any supporting documentation.

Common reasons for refund claims include discovering that CBP assigned the wrong tariff code, learning that goods were damaged in transit and therefore worth less than declared, or finding that you paid duty on goods that were later returned to the supplier. Each reason requires different supporting evidence—a corrected invoice for valuation disputes, a carrier damage report for damaged goods, or a return receipt for goods sent back.

Processing time is typically 30 to 90 days. If approved, CBP will issue a refund to the account or entity that originally paid the duty. If you paid through a customs broker, the refund may go to the broker first, and you will need to coordinate with them to receive your money.

Tariff refunds for trade-action duties (Section 301 and Section 232)

Tariffs imposed under Section 301 (China trade actions) and Section 232 (steel and aluminum) have separate refund programs with different rules and important date. These are not handled through the standard Protest and Claim process.

For Section 301 tariffs, CBP ran an exclusion program that allowed importers to request relief from specific duties. That program closed, but some refunds for duties paid under Section 301 may still be available through other mechanisms. Check the CBP website for current Section 301 refund information, as rules have changed multiple times.

For Section 232 tariffs (steel and aluminum), there is no blanket refund program. However, if you paid duties on goods that were later found to be exempt (for example, certain alloys or finished products), you can file a Claim for Refund using the standard process within two years of payment.

The key difference is timing: trade-action refund windows are often much shorter than the standard two-year window, and the forms and procedures may differ. Visit the CBP website or contact your CBP port directly to confirm whether a specific tariff you paid falls under a trade-action refund program and what the current important date is.

What happens after you file and how long it takes

After you submit your Protest or Claim for Refund, CBP logs it into ACE and assigns it a tracking number. You can check the status of your claim in ACE if you have access, or by contacting the CBP port's protest office directly. Do not expect frequent updates—CBP typically communicates only when a decision is made.

The standard processing time is 30 to 90 days, but this varies. straightforward cases (for example, a clear data entry error) may be resolved in 30 days. Complex cases (for example, a dispute over whether goods meet the definition of a particular tariff code) can take 90 days or longer. CBP does not always meet these timelines, especially during periods of high import volume.

If CBP approves your claim, it will issue a refund. The refund goes to the entity that paid the duty—if you paid directly, it goes to your account; if a customs broker paid on your behalf, it goes to the broker. You may need to follow up with the broker to receive your share.

If CBP denies your claim, you receive a written decision explaining the reason. You can then decide whether to appeal (through a Protest of the denial, or through the U.S. Court of International Trade if the amount is large enough to justify legal costs). Most importers do not appeal denied claims because the legal cost exceeds the refund amount.

When to use a customs broker to file your refund claim

You can file a Protest or Claim for Refund yourself if you imported the goods under your own importer number and have access to ACE. However, many importers use a customs broker because brokers understand CBP procedures and know which arguments are most likely to succeed.

A broker is especially useful if your claim is complex—for example, if you are challenging the tariff classification of a product and need to argue that it belongs in a different category based on its composition or function. Brokers have experience with similar cases and can frame your argument in language CBP understands.

Brokers typically charge a flat fee ($200 to $500) or an hourly rate to prepare and file a Protest or Claim for Refund. If the refund amount is small (under $500), the broker fee may exceed the refund, making it not worth pursuing. If the refund is large (over $2,000), a broker's fee is usually justified.

Ask your broker upfront what they charge and what they will do: prepare the paperwork, file it, track the status, and handle any follow-up with CBP. Some brokers will also represent you if CBP denies the claim and you decide to appeal.

Frequently Asked Questions

Can I file a refund claim if I imported goods through a customs broker?

Yes. The broker can file the claim on your behalf, or you can file it yourself if you have the entry number and supporting documents. Either way, you remain responsible for the accuracy of the claim. If the refund is approved, confirm with the broker how the money will reach you, since the refund may go to the broker's account first.

What if CBP denies my refund claim?

You receive a written decision explaining why. You can appeal to the U.S. Court of International Trade, but this requires hiring a lawyer and is expensive. Most importers accept the denial unless the refund amount is large enough to justify legal costs (typically $5,000 or more).

How do I find my entry number if I do not have it?

Log into your ACE account if you have one, or contact the CBP port where your goods entered. You can also ask your customs broker—they have the entry number on file. You will need the entry number to file any Protest or Claim for Refund.

Can I file a refund claim more than two years after I paid the duty?

No. The standard important date is two years from the payment date. Some trade-action tariffs have shorter important date. If you miss the important date, CBP will deny your claim. Check the payment date on your CBP receipt to confirm you are within the window before filing.

What if my goods were damaged or returned after I paid the tariff?

You can file a Claim for Refund citing the damage or return as the reason. Attach a carrier damage report (if damaged in transit) or a return receipt from your supplier (if you sent the goods back). CBP will review whether the damage or return justifies a refund of the duty you paid.