Where to file your tariff refund claim

You file a tariff refund claim with U.S. Customs and Border Protection (CBP) using a document called a Protest or a Claim for Refund, depending on what went wrong and when you discovered it. Both go to the same place: the CBP port where your shipment entered the United States. You do not file with the Department of Commerce, the International Trade Commission, or any other federal agency — CBP handles all tariff disputes at the port level.

The port that matters is the one listed on your entry documents, not where you live or where the goods ended up. If your shipment came through the Port of Los Angeles, that is where your claim goes. CBP maintains a list of all U.S. ports and their mailing addresses on its website under "Ports of Entry." You will need the port's address for mail submission or the contact information for electronic filing.

You have two filing methods: paper mail or the Automated Commercial Environment (ACE), CBP's electronic system. Most importers and brokers now use ACE because it creates a timestamped record and moves faster than mail. If you do not have ACE access, your customs broker can file on your behalf, or you can mail the claim directly to the port.

Key Takeaways

  • File your claim at the CBP port where your shipment entered, not at a federal office in Washington or your home state.
  • You have one year from the date you paid the tariff to file a Protest if you believe the tariff was assessed incorrectly, or up to two years for a Claim for Refund if you paid more than you owed.
  • Your claim must include the entry number, the amount of tariff paid, the reason for the refund, and supporting documents such as invoices, bills of lading, or CBP correspondence.
  • CBP will issue a written decision within 90 days in most cases, though complex claims can take longer, and you can appeal if your claim is denied.
  • If you use a customs broker, they can file the claim electronically and track its status, but you remain responsible for providing accurate information and meeting important date.

important date and time limits for filing

The clock starts the moment you pay the tariff. You have one year from the date of payment to file a Protest if you believe CBP assessed the tariff incorrectly — for example, if they classified your product in the wrong tariff code or applied the wrong duty rate. This is the most common reason importers file.

You have up to two years from the date of payment to file a Claim for Refund if you paid more tariff than you actually owed — for instance, if you overpaid because of a calculation error or if the tariff rate changed after you paid. The two-year window is longer, but it applies only to overpayment situations, not to classification disputes.

Missing the important date means CBP will reject your claim outright. There is no extension process and no exception for importers who did not know the important date existed. If you suspect a tariff problem, file as soon as you have the supporting documents. Do not wait until month eleven hoping to gather more evidence.

Documents you need to gather before filing

Start with your entry number — a unique identifier CBP assigned when your shipment cleared customs. It appears on your entry summary, your bill of lading, and any CBP correspondence about the shipment. Without it, CBP cannot locate your case. If you cannot find it, your customs broker or freight forwarder has it in their records.

Next, collect the original invoice from your supplier showing the product description, quantity, and price paid. CBP uses this to verify the declared value and check whether the tariff classification was correct. If the invoice is in a foreign language, bring a certified English translation.

Gather your bill of lading or air waybill — the shipping document that shows what was shipped, where it came from, and where it went. This proves the goods actually entered at the port you are claiming at and helps CBP match your claim to the correct entry.

Include the entry summary or commercial invoice that CBP issued when they assessed the tariff. This document shows the tariff code CBP used, the duty rate they applied, and the amount you paid. If you paid electronically, your payment confirmation also serves as proof.

Write a detailed statement explaining why you believe the tariff was wrong. For a classification dispute, explain what the product actually is and why it belongs in a different tariff code. For an overpayment claim, show the calculation error or the rate change. Be specific — do not just say "this was assessed incorrectly."

If you have any CBP correspondence about the shipment — a notice of action, a detention letter, or prior rulings on similar products — include those too. They show CBP's own reasoning and can support your argument.

Filing through Customs and Border Protection's electronic system

The Automated Commercial Environment (ACE) is CBP's online filing system. If you have an ACE account — usually through a customs broker or as a registered importer — you can file your Protest or Claim for Refund electronically. This is faster and creates a permanent timestamped record that proves when you filed.

Log into ACE, navigate to the "Protests and Claims" module, and enter your entry number. The system will pull up the original entry details. You then upload your supporting documents, write your statement of reasons, and submit. CBP sends you a confirmation number when ready.

If you do not have ACE access, your customs broker can file for you. Give them all your documents and your written explanation, and they will handle the electronic submission. They will also track the claim's status and notify you when CBP issues a decision.

Electronic filing typically results in a CBP response within 90 days. Paper filing can take longer because CBP has to manually locate your entry and process the documents.

Filing by mail if you do not have electronic access

If you cannot use ACE, print and complete CBP Form 19 (Protest) or CBP Form 19-A (Claim for Refund). Both forms are available on the CBP website. Form 19 is for classification or rate disputes; Form 19-A is for overpayment claims. Read the instructions carefully — incomplete forms get rejected and sent back, which costs you time.

Attach all your supporting documents: the invoice, bill of lading, entry summary, and your written statement. Make copies for your records. Mail everything to the CBP port where your shipment entered, using the address listed on the CBP website for that specific port. Send it via certified mail with return receipt so you have proof of delivery.

Include a cover letter with your name, company name, phone number, and email address. Write your entry number in large letters at the top of the cover letter and on the CBP form itself. This helps CBP locate your case quickly.

Mail filing typically takes 120 to 180 days for a response, compared to 90 days for electronic filing. If you do not hear back within six months, contact the port directly with your certified mail receipt and entry number to confirm they received it.

What happens after you file and how long it takes

CBP assigns your claim to a Protest Officer or Claims Officer depending on the type of claim. This officer reviews your documents, checks the tariff code and rate you are disputing, and researches whether CBP's original decision was correct. They may contact you if they need clarification or additional documents.

CBP aims to issue a written decision within 90 days of receiving your claim. In practice, straightforward claims often get decided faster — sometimes in 30 to 60 days. Complex claims involving multiple products, prior rulings, or technical classification questions can take longer, sometimes stretching to six months or more.

CBP will mail you a Notice of Decision that either grants your refund, denies your claim, or grants it partially. If approved, CBP instructs the port to process the refund. The refund itself — the actual money — typically arrives within 30 days of the decision, either as a credit to your customs bond account or as a direct payment depending on how you originally paid the tariff.

If CBP denies your claim, the notice explains why. You then have the right to appeal to the U.S. Court of International Trade, though this requires hiring a lawyer and is expensive. Many importers accept the denial rather than pursue an appeal, but the option exists if you believe CBP made a clear error.

What to do if your claim is denied

Read the denial notice carefully. CBP must explain the legal or factual basis for the denial. If the explanation does not address your argument or seems to misunderstand what you submitted, you have grounds to appeal.

You can file a Request for Reconsideration with the same port officer who denied your claim. This is not a formal appeal — it is a request asking them to look at the decision again, usually because you have new evidence or believe they misread your original submission. There is no fee, and you have 30 days from the denial notice to file. This sometimes works if the officer made a factual error, but it rarely overturns a decision based on tariff law.

If reconsideration fails or you believe CBP misapplied the tariff law, your only remaining option is to file a lawsuit in the U.S. Court of International Trade in New York. This court hears all tariff disputes between importers and CBP. You must hire a lawyer licensed to practice before that court, and legal fees typically run $5,000 to $25,000 or more depending on the complexity of the case. Most importers pursue this route only if the refund amount is substantial enough to justify the cost.

Frequently Asked Questions

Can I file a tariff refund claim if I used a customs broker?

Yes. Your broker can file the claim on your behalf and usually does so electronically through ACE. You are still responsible for providing accurate information and meeting the important date. Ask your broker to confirm they have filed and to send you a copy of the claim and the CBP confirmation number.

What if I paid the tariff months ago and do not have the original entry documents?

Contact your customs broker or freight forwarder — they keep copies of all entry documents for at least three years. If you did not use a broker, contact the port directly with your entry number and they can provide copies. You still have time to file as long as you are within the one-year or two-year important date from the date you paid.

Do I get interest on my refund if CBP approves my claim?

No. CBP refunds only the tariff amount you overpaid. Interest is not included, even if you waited months for the decision. This is a limitation of tariff law, not something CBP can waive.

Can I file a tariff refund claim for goods I imported years ago?

Only if you are within the important date. You have one year from the date you paid the tariff for a Protest, or two years for a Claim for Refund. If the important date has passed, CBP will reject the claim. There are no exceptions.

What if CBP lost my claim or says they never received it?

If you filed by mail, your certified mail receipt proves delivery. Contact the port with the receipt and entry number and ask them to search their records. If you filed electronically through ACE, you have a confirmation number that proves submission. If CBP truly cannot locate it, you can refile, but you must do so before the original important date expires.