Tariff Refunds & Duty Recovery
In an era of escalating trade actions — from Section 301 duties on Chinese goods to Section 232 levies on steel and aluminum — businesses often pay more than the law requires. Azarvand Tax Law identifies and pursues every available avenue for duty recovery.
Why This Matters Now
Years of layered trade actions have created a complex matrix of duties that affect importers across virtually every industry. The legal framework for refunds is equally layered — and exploiting it fully requires knowing which mechanism applies to your specific situation. Our firm focuses exclusively on this intersection of tax law and trade regulation.
Recovery Pathways
Federal law provides distinct mechanisms for recovering duties, each with its own eligibility criteria, filing deadlines, and procedural requirements.
Under the drawback statute, importers who export goods — either in their original imported form, after manufacturing, or as rejected merchandise — may recover up to 99% of duties paid. The Modernization Act expanded drawback eligibility and simplified substitution rules, making this one of the most powerful refund tools available.
19 U.S.C. § 1313When U.S. Customs and Border Protection makes an incorrect tariff classification, valuation determination, or liquidation decision, importers have 180 days from the date of liquidation to file a protest. A successful protest can result in a full or partial refund of duties paid, plus interest. We prepare and litigate protests at every level of the administrative process.
19 U.S.C. § 1514The Office of the U.S. Trade Representative has at various times opened exclusion processes for goods subject to Section 301 duties, and the Department of Commerce has administered exclusions for Section 232 steel and aluminum tariffs. Obtaining an exclusion — or qualifying under an existing one — can yield both prospective relief and retroactive refunds on past entries.
Trade Act of 1974 § 301 · TEA 1962 § 232Our Process
We handle every step so your team can stay focused on operations.
We review your entry summaries, HTS classifications, and payment history to identify overpayments and viable claims.
We recommend the optimal combination of drawback, protest, and exclusion strategies based on your specific import profile.
We prepare and file all required documentation with CBP, the Court of International Trade, or the USTR as appropriate.
We monitor agency dockets, respond to information requests, and advocate through every round of administrative review.
Once approved, we ensure refunds are correctly issued and applied, and advise on prospective duty-saving measures.
Legal Framework
Duty recovery is not speculative — it is grounded in federal statute and decades of trade law development. Below are the four foundational authorities that underpin our practice.
The core drawback statute authorizes recovery of duties, taxes, and fees on imported merchandise that is subsequently exported or destroyed. The Trade Facilitation and Trade Enforcement Act of 2015 substantially modernized the drawback system, broadening substitution rights and streamlining claims procedures. Claims must generally be filed within five years of the date of importation.
Any person adversely affected by a CBP decision on classification, valuation, rate of duty, or liquidation may protest that decision. Protests must be filed within 180 days of the date of liquidation. A denied protest may be pursued before the U.S. Court of International Trade under 28 U.S.C. § 1581, which holds exclusive jurisdiction over civil actions arising from the denial of a protest.
Section 301 of the Trade Act of 1974 authorizes the President to impose tariffs in response to foreign trade practices deemed unfair. The USTR has administered exclusion processes under which companies may petition for product-specific relief, including retroactive refunds on duties paid while an exclusion petition is pending. We track USTR exclusion windows and file strategically.
Section 232 of the Trade Expansion Act of 1962 permits the imposition of tariffs on goods that threaten national security. The Department of Commerce has administered product exclusion processes for steel and aluminum imports subject to these tariffs. Approved exclusions are retroactive to the date of the exclusion request, creating refund opportunities for duties paid in the interim.
Who We Serve
Virtually any company that imports goods into the United States may have a duty recovery opportunity. The most significant claims tend to arise in industries heavily impacted by Section 301 and Section 232 actions — including electronics, industrial machinery, steel fabrication, automotive parts, and consumer goods sourcing from China.
Tariff recovery is also highly relevant to businesses engaged in manufacturing, where imported materials are transformed and re-exported. Manufacturing drawback under 19 U.S.C. § 1313(b) allows recovery of duties paid on imported materials that are incorporated into products that are subsequently exported — even where the exported product is commercially interchangeable with, rather than directly derived from, the imported material.
Companies that have undergone mergers, acquisitions, or supply chain restructuring may also have inherited unclaimed drawback rights. We conduct a thorough analysis of your corporate history and import records to surface every recoverable claim.
Even if a protest deadline has passed, there may be opportunities under prior disclosure procedures, ruling requests, or prospective classification changes that reduce future liability while we document the basis for any refundable overpayments.
Start With a No-Cost Evaluation
We review your import history at no charge and provide a frank assessment of your recovery potential before any engagement. If there is a viable claim, we structure our representation so that our success is aligned with yours.
Request Consultation