The tariff refund goes to businesses that paid tariffs on imports, not to individual consumers

If you are an individual shopper, you will not receive a tariff refund check. The refund program covers businesses—importers, manufacturers, and retailers—that paid U.S. tariffs on goods they brought into the country. The refund does not flow directly to consumers who bought products at higher prices.

Some businesses may pass savings to customers through lower prices, but there is no mechanism that sends refund money to the people who ultimately bought the goods. The refund is between the business that paid the tariff and the U.S. government.

If you own or work for a business that imported goods and paid tariffs, you may be may be able to access to file for a refund. The process and timeline depend on which tariff program applied to your imports and when you paid the duties.

Key Takeaways

  • Tariff refunds go to the business entity that imported the goods and paid the tariff to U.S. Customs, not to individual consumers.
  • Importers, wholesalers, distributors, and retailers who brought goods into the United States can file for refunds if they meet the program's requirements.
  • You will need documentation showing the tariff payment, such as entry numbers, duty receipts, and proof of the tariff rate applied.
  • Different tariff programs have different refund windows and filing deadlines, so the year the tariff was imposed matters.
  • Filing a refund claim requires submitting forms to U.S. Customs and Border Protection or the Court of International Trade, depending on the program.

Which businesses can file for a tariff refund

The importer of record—the business whose name appears on the U.S. Customs entry document—is the party that can file for a refund. This is usually the company that actually brought the goods into the country, though it may also be a freight forwarder or customs broker acting on behalf of the importer.

Manufacturers, wholesalers, distributors, and retailers can all file if they were the importer of record. If you purchased goods from an importer and paid a higher price because of tariffs, you cannot file directly; only the importer who paid the tariff to Customs can seek the refund.

Some tariff refund programs allow a business to file on behalf of another if there is a written agreement between them. This sometimes happens when a retailer asks an importer to file jointly, or when a manufacturer asks a distributor to pursue the claim. The rules vary by program, so check the specific requirements before assuming you can file on someone else's behalf.

Tariff programs with active refund windows

Several tariff programs have opened refund periods, but each has its own timeline and rules. The Section 301 tariffs on Chinese goods (imposed starting in 2018) have had multiple refund windows. The most recent window closed in 2023, but U.S. Customs and Border Protection (CBP) may announce additional opportunities.

The Section 232 tariffs on steel and aluminum (imposed in 2018) also had refund periods that have largely closed. Some claims are still being processed, but new filings are generally not accepted.

The Section 201 tariffs on solar products and washing machines (2018–2022) had limited refund windows that have expired. Check the CBP website or the Court of International Trade to confirm whether any programs relevant to your imports are still accepting claims.

Tariff programs change with administrations and trade negotiations. If you imported goods subject to tariffs in the past five years, contact a customs broker or trade attorney to learn whether a refund window is currently open for your specific goods and tariff category.

What documentation you need to file a claim

To file a tariff refund claim, you will need the entry number from your Customs entry document. This is a nine-digit number assigned by CBP when the goods cleared Customs. You can find it on your entry paperwork or in your company's import records.

You will also need proof of the tariff payment, usually shown on the duty receipt or the CBP Form 3461 (Entry/Immediate Delivery). This document shows the amount of tariff paid and the tariff rate that was applied. If you used a customs broker, they can provide copies of these documents.

Depending on the program, you may need to show that the tariff rate was incorrect, that the goods were misclassified, or that the goods later became exempt. You will also need to prove you were the importer of record. Keep invoices, bills of lading, and any correspondence with CBP or your broker.

How to file a refund claim

The filing method depends on which tariff program your goods fell under. For Section 301 tariffs, CBP typically accepts claims through an online portal during the open window. You will submit your entry numbers, tariff amounts, and the reason for the refund request (such as a tariff exclusion you later received).

For other programs, you may need to file a protest with CBP using CBP Form 19 (Protest of Customs Action). This form must be filed within one year of the Customs decision you are protesting. If CBP denies your protest, you can appeal to the Court of International Trade, which handles tariff disputes.

Some claims are filed through the Exclusion Request process, which allows importers to request that specific goods be removed from a tariff list. If your request is granted retroactively, you may be may have access to to a refund of duties already paid.

The exact process varies, so start by visiting the CBP website or contacting a customs broker who handles refund claims. They can tell you which form to use and where to submit it for your specific situation.

Timeline for receiving a refund

Refund timelines vary widely depending on the program and whether CBP or the Court of International Trade is handling your claim. For Section 301 refunds processed through CBP's online portal, some claims have been resolved within three to six months, though others have taken longer.

If you file a protest with CBP, the agency has up to two years to issue a decision, though many are resolved faster. If CBP denies your protest and you appeal to the Court of International Trade, the court process can take one to three years.

Refunds are typically issued by check or electronic transfer to the business that filed the claim. The amount depends on the tariff rate that was applied and the quantity of goods imported. If your claim covers multiple entries, the refund may be issued in installments as each entry is processed.

What to do if you think you are owed a refund

Start by gathering your import records from the years when tariffs were in effect. Look for entry numbers, duty receipts, and any correspondence from CBP about tariff rates or classifications. If you used a customs broker, contact them—they often keep detailed records and may have already filed claims on behalf of their clients.

Check the CBP website for announcements about open refund windows. The agency publishes notices when new programs become available. You can also contact CBP's Tariff Refund Program office directly to ask whether a refund window is open for the goods you imported.

If you are unsure whether your goods were subject to tariffs or whether a refund is still available, consider consulting a customs broker or trade attorney. They charge a fee, but they can review your records, determine your may be able to access, and handle the filing process. Many work on a contingency basis for refund claims, meaning they take a percentage of what you recover rather than charging upfront.

Frequently Asked Questions

Can I get a refund if I paid tariffs as a consumer, not a business?

No. Tariff refunds are only available to the business that imported the goods and paid the tariff to U.S. Customs. If you bought a product at a store and paid a higher price because of tariffs, you have no direct refund claim. Only the importer of record can file.

What if my company imported goods but a customs broker handled the entry?

The customs broker filed the entry on your behalf, but your company is still the importer of record if your name appears on the entry document. You can file the refund claim yourself or authorize the broker to file on your behalf. Check your agreement with the broker to see who owns the right to pursue refunds.

Is there a deadline to file a tariff refund claim?

Yes, but it depends on the program. For protests filed with CBP, you generally have one year from the Customs decision to file. For Section 301 refunds, CBP sets a specific window—check their website for current deadlines. Once a window closes, new claims are usually not accepted.

What happens if CBP denies my refund claim?

You can appeal to the Court of International Trade within 180 days of CBP's denial. The court will review whether CBP made the correct decision about the tariff rate or classification. This process takes time and may require legal representation, but it is your option if you believe CBP was wrong.

How much of a refund can I expect?

The refund amount equals the tariff duties you paid on the goods. If you imported 1,000 units at a 25% tariff rate and paid $25,000 in duties, your refund would be $25,000 (assuming your claim is approved). The amount depends entirely on what you actually paid to Customs.