What happens when you get a tariff refund
A tariff refund is money returned to you when U.S. Customs and Border Protection (CBP) collects duties on imported goods that you later prove should not have been charged, or when duties are overpaid. The refund does not happen automatically — you have to file a claim, and the process takes months. CBP handles most refunds, though some go through the Court of International Trade if the amount is large or the case is disputed.
The refund comes back to whoever paid the tariff at the port of entry. If you imported the goods yourself, the money goes to you. If a customs broker or freight forwarder paid on your behalf, you may need to file a separate claim or ask them to file one for you. The refund is not a credit toward future shipments — it is actual money returned to your bank account or mailing address.
Key Takeaways
- Tariff refunds require you to file a claim with CBP within three years of the date the duty was paid, and the process typically takes six to twelve months.
- You must provide proof that the goods were misclassified, that you paid too much duty, or that the goods were returned or destroyed — CBP will not refund based on your word alone.
- The refund goes to whoever paid the tariff at entry, so if a broker paid, you may need to ask them to file the claim or file a separate claim yourself.
- If CBP denies your claim, you can appeal to the Court of International Trade, but you must do so within 180 days of the denial.
The three main reasons for a tariff refund
Misclassification is the most common reason. Goods are assigned a Harmonized Tariff Schedule (HTS) code at entry, and that code determines the duty rate. If the code is wrong — for example, a fabric is classified as synthetic when it is actually cotton — the duty rate is wrong. You can file a claim showing the correct classification and asking for a refund of the overpaid amount.
Overpayment happens when the value of the goods is lower than what was declared, or when you paid duty on goods that should have been duty-free under a trade agreement. If you imported goods under a preferential trade program (like USMCA) but the broker did not claim the preference at entry, you paid full duty when you should have paid less or nothing.
Return or destruction of goods can also trigger a refund. If imported goods were damaged in transit, rejected by your customer, or destroyed before sale, you may be able to return them to CBP or prove destruction and recover the duty paid. This requires documentation from the carrier, your customer, or a third party.
How to file a tariff refund claim
You file a claim using CBP Form 19, also called a Protest. This form goes to the port of entry where the goods arrived, not to a central office. You have three years from the date the duty was paid to file, but waiting longer makes it harder to gather proof. The form itself is simple — it names the entry number, the shipment details, and the reason for the claim — but the supporting documents are what matter.
For a misclassification claim, you need the original entry documents (the bill of lading, commercial invoice, and packing list), a detailed description of what the goods actually are, and evidence of the correct HTS code. This might be a letter from a trade association, a technical specification sheet, or a ruling from CBP on a similar product. For an overpayment claim based on value, you need proof of the actual selling price or cost. For return or destruction, you need a signed statement from the carrier or the party that received the goods, plus photos or other evidence if possible.
You can file the form yourself or have a customs broker file it on your behalf. If you use a broker, ask them to file within 30 days of entry — the sooner the better, because CBP's memory of the shipment is fresher and your evidence is easier to gather. Mail the form and documents to the port of entry, or check the CBP website to see if that port accepts electronic filing.
Timeline and status tracking
CBP has up to two years to issue a decision on your claim, but most decisions come within six to twelve months. During that time, your claim sits in a queue. There is no single tracking number you can use to check status online — instead, you contact the port of entry directly by phone or email and reference your entry number and the date you filed.
The port's address and contact information are on the CBP website under "Ports of Entry." When you call, have your entry number, invoice number, and the date you filed ready. Some ports respond quickly; others take weeks to return a call. If you filed through a broker, ask the broker to check status on your behalf — they often have a faster line to the port.
If CBP approves your claim, the refund is issued as a check mailed to the address on file, or as a credit to your customs account if you have one. Checks can take another four to six weeks to arrive after approval. If CBP denies the claim, you receive a written decision explaining why.
What to do if your claim is denied
A denial is not the end. You have 180 days from the date of the denial letter to file an appeal with the Court of International Trade (CIT). This is a federal court that handles customs disputes, and you do not need to be a lawyer to file, though many people hire a customs attorney because the process is formal.
To appeal, you file a summons and complaint with the CIT, naming CBP as the defendant. The filing fee is several hundred dollars. You then have the chance to present new evidence or argue that CBP misinterpreted the law. The court can order CBP to refund you, or it can uphold the denial. Cases typically take one to three years to resolve.
Before you file with the court, consider whether the refund amount justifies the cost and time. If the refund is under $2,500, the CIT has a small claims procedure that is faster and cheaper, but you give up the right to appeal if you lose. Talk to a customs broker or attorney about whether an appeal makes sense for your situation.
Common reasons claims are denied
CBP denies claims most often because the supporting documents do not prove the case. For a misclassification claim, CBP may disagree with your interpretation of the HTS code or say your evidence is not strong enough. For an overpayment claim, CBP may say the value you declared was correct based on the invoice you provided at entry. For a return or destruction claim, CBP may say the proof is incomplete — for example, a carrier letter that does not specifically state the goods were damaged, or a photo that does not clearly show the damage.
Another common reason is that you missed the deadline. The three-year window starts from the date the duty was paid, not the date you discovered the problem. If you file after three years, CBP will deny the claim without reviewing the merits. Keep your entry documents and duty payment receipts for at least three years so you know when the deadline is.
Working with a customs broker on a refund claim
A customs broker can file the claim for you and handle communication with CBP. This is useful if you do not have the original entry documents or if the claim is complex. Brokers typically charge a flat fee ($200 to $500) or an hourly rate to prepare and file the claim. If the claim is approved, some brokers take a percentage of the refund as their fee.
The downside is that you lose some control over the process. If CBP asks for more information, the broker may not respond as quickly as you would. If the claim is denied and you want to appeal, you will need to hire a lawyer anyway. For straightforward claims with clear documentation, filing yourself can save money. For complex cases or large refunds, a broker's help is worth the cost.
Frequently Asked Questions
Can I file a tariff refund claim if someone else paid the duty?
If a customs broker or freight forwarder paid the duty on your behalf, they are technically the party owed the refund. You can ask them to file a claim and pass the refund to you, or you can file a separate claim yourself if you can prove you are the importer of record. Check your entry documents to see who is listed as the importer.
What if I lost my entry documents?
You can request copies from CBP using the port of entry's contact information, or ask your customs broker to retrieve them. CBP keeps entry records for at least three years. Without the original documents, your claim is much harder to prove, so request them as soon as you decide to file.
How much does a tariff refund claim cost to file?
Filing the form yourself costs nothing except your time. If you hire a customs broker, expect to pay $200 to $500 in preparation and filing fees. If you appeal a denial to the Court of International Trade, the filing fee is several hundred dollars, plus attorney fees if you hire a lawyer.
Can I get interest on my refund?
CBP does not pay interest on tariff refunds, even if the refund takes a year or more to process. The refund is the duty amount only. This is different from tax refunds, which sometimes include interest.
What if the goods were imported under a trade agreement but the broker did not claim the preference?
You can file a claim for the overpaid duty and provide proof that the goods may have access to for the preference — for example, a certificate of origin showing the goods were made in a USMCA country. CBP will refund the difference between what you paid and what you should have paid under the agreement.