Where to file depends on how you imported the goods

If you imported goods into the United States and paid tariffs on them, you file for a refund through U.S. Customs and Border Protection (CBP), not through the IRS or a state agency. The process and timeline depend on whether you brought the goods in yourself, used a customs broker, or had a freight forwarder handle the shipment.

Most importers file through the CBP's Automated Commercial Environment (ACE), which is the official system for all customs transactions. If you do not have ACE access, you can file on paper, but it takes longer. The key is knowing which form to use and where your entry record lives in the CBP system.

Key Takeaways

  • Tariff refunds are filed with U.S. Customs and Border Protection (CBP), not the IRS, using either the ACE system or a paper form.
  • You must file a protest within one year of the date CBP issued the entry summary (the document showing what you paid), or you lose the right to a refund.
  • A customs broker or freight forwarder can file the protest on your behalf if you give them written authorization.
  • CBP typically takes 30 to 90 days to respond to a protest, and if denied, you can appeal to the Court of International Trade.
  • Keep your entry summary, commercial invoice, and proof of payment—these are the documents CBP will ask for.

Finding your entry record and understanding the timeline

Before you file anything, you need to locate your entry summary, which is the CBP document that shows the tariff amount you paid. If you imported the goods yourself, check your email for a receipt from CBP or ACE. If a customs broker handled it, ask them for the entry number and entry summary—they should have it on file.

The one-year deadline starts from the date CBP issued the entry summary, not the date you paid or received the goods. This deadline is firm. If you miss it, CBP will not accept your protest, and you cannot get a refund. Mark the entry summary date on a calendar and work backward if you are unsure whether you still have time.

Filing a protest through ACE if you have broker access

If you have a customs broker account or work with one who can file on your behalf, the fastest route is through ACE. Your broker logs into the system, locates your entry, and files a Protest of Customs Action (CBP Form 19). The form asks you to state the reason for the protest—for example, "tariff classification was incorrect" or "goods were duty-free under NAFTA/USMCA."

When you file through ACE, CBP receives it immediately and assigns it a protest number. You can track the status in ACE by searching your entry number. CBP will send you a notice of receipt within a few days. From there, CBP has 30 to 90 days to issue a decision, though complex cases can take longer.

Filing on paper if you do not have ACE access

If you do not have a customs broker and cannot access ACE, you can file by mail or in person at your local CBP port of entry. Download CBP Form 19 from the CBP website, fill it out completely, and include copies of your entry summary, commercial invoice, and any supporting documents that prove your case (such as a tariff ruling letter or proof that goods were returned).

Mail the form and documents to the CBP port where your goods were cleared. You can find the correct address on the CBP website by searching for your port. Include a cover letter with your name, contact information, and entry number. Keep a copy for your records and consider using certified mail so you have proof of delivery. Paper protests take longer to process—typically 60 to 120 days—because CBP has to manually locate and review your file.

What CBP will ask for and how to prepare

CBP will request documents to support your protest. The most common requests are for the commercial invoice (showing what you paid the supplier), the entry summary (showing what CBP charged you), proof of payment, and any correspondence with your supplier or freight forwarder about the goods. If your protest is based on tariff classification, CBP may ask for product specifications, photos, or a technical description.

Gather these documents before you file if possible. If CBP requests additional information after you file, they will give you a deadline—usually 30 days—to respond. Missing that deadline can result in your protest being denied. If you do not have a document, explain why in writing and provide what you do have. CBP sometimes accepts partial evidence, but the stronger your documentation, the better your chances.

Understanding CBP's decision and your next steps

CBP will issue a written decision on your protest. If approved, they will refund the tariff amount you overpaid, usually within 30 days of the decision. The refund goes back to the payment method you used originally—if you paid by credit card, it appears as a credit; if by check, CBP issues a new check.

If CBP denies your protest, you have the right to appeal to the Court of International Trade (CIT), a federal court that handles customs disputes. You must file the appeal within 180 days of CBP's denial. This step requires legal representation in most cases, so consult a customs attorney if you want to pursue it. Many importers accept a denial rather than appeal, especially for smaller amounts, because legal fees can exceed the refund.

Working with a customs broker to file on your behalf

If you used a customs broker to import the goods, they can file the protest for you. Give them written authorization (usually a simple email or signed letter) stating that you want them to file a protest on your entry and the reason why. They will handle the ACE filing, track the status, and forward CBP's decision to you.

Brokers typically charge a flat fee ($150 to $500) or an hourly rate to file and manage a protest. This is often worth the cost if your refund is substantial or if the tariff classification is complex. Ask your broker upfront what they charge and whether they will handle appeals if CBP denies the protest.

Common reasons protests are denied and how to avoid them

CBP denies protests most often because the importer missed the one-year deadline, did not provide enough documentation, or the tariff classification was actually correct. A second common reason is that the goods were not imported under the claimed trade agreement (such as USMCA) because the paperwork was incomplete or the goods did not meet the agreement's rules of origin.

To avoid denial, file as early as possible after you realize there is an issue, provide every document you have, and be specific about why you believe the tariff was wrong. If the reason is a tariff classification dispute, include a copy of the Harmonized Tariff Schedule (HTS) code you believe applies, along with an explanation of why your goods fit that code better than the one CBP used. Vague protests—"I think I was overcharged"—are denied quickly.

Frequently Asked Questions

Can I file a protest if my goods were already delivered and used?

Yes. The goods do not have to be unused or in original condition. CBP only cares whether the tariff classification or rate was wrong at the time of entry. If you used the goods and then discovered the tariff error, you can still file a protest within one year of the entry summary date.

What if my customs broker filed the entry but I want to file the protest myself?

You can file the protest yourself, but you need the entry number and entry summary from your broker first. Ask them for these documents in writing. If they refuse, contact CBP directly at your port of entry with your entry number, and CBP can provide the entry summary. You do not need the broker's permission to file a protest.

How long does it take to get a refund after CBP approves my protest?

CBP typically issues the refund within 30 days of approving your protest. If you paid by credit card, it appears as a credit within one to two billing cycles. If CBP issued a check, allow an additional week or two for mail delivery. Contact CBP if you do not see the refund after 45 days.

Can I file a protest for goods I imported more than a year ago?

No. The one-year deadline from the entry summary date is absolute. CBP will not accept a protest filed after that date, and you cannot get a refund. The only exception is if CBP made a clerical error on the entry summary itself, which is rare and must be documented.

What happens if CBP denies my protest and I appeal to the Court of International Trade?

You have 180 days from CBP's denial to file an appeal with the CIT. The CIT is a federal court, and most cases require a customs attorney. The court reviews CBP's decision and can overturn it if CBP misinterpreted the law or tariff rules. However, legal fees often run $2,000 to $10,000 or more, so weigh this against the refund amount before deciding to appeal.