Where tariff refunds come from and who handles them

A tariff refund is money the U.S. Customs and Border Protection (CBP) returns to you when you paid more duty than you actually owed on imported goods. The refund does not come from a single government office — instead, it depends on how you imported the goods and whether you paid the duty yourself or through a customs broker.

If you imported goods as a business and paid duty directly to CBP, you file a refund claim with the port of entry where your shipment arrived. If a customs broker handled your import, the broker may file on your behalf, though you can also file yourself. The process is the same either way: you prove you overpaid, CBP reviews your claim, and if approved, they send the refund to the address you provide.

CBP processes refund claims through its Automated Commercial Environment (ACE), a system that tracks all imports and duties paid. You do not need to use ACE yourself — you submit your claim on paper or through a broker — but CBP uses it to verify your payment and check whether you have already received a refund for the same shipment.

Key Takeaways

  • Tariff refund claims go to the CBP port of entry where your goods arrived, not to a central office, and you have three years from the date you paid duty to file.
  • You need the entry number (a 10-digit code CBP assigned when your shipment cleared customs), the date you paid, and proof of overpayment — usually a bill of lading or commercial invoice showing the actual value of the goods.
  • CBP typically responds to refund claims within 90 days, though complex cases can take longer, and you can check the status by contacting the port directly with your entry number.
  • If CBP denies your claim, you have the right to file a protest within two years of the denial, which is a formal objection that goes to CBP's National Customs Brokers and Forwarders Association office.

Gathering the documents you need before you file

The most important document is your entry number, a 10-digit code that CBP assigned to your shipment when it cleared customs. You can find it on your CBP receipt, your customs broker's paperwork, or your shipping company's documentation. If you cannot locate it, contact the port of entry directly with your shipment date and the exporter's name — they can look it up for you.

Next, collect proof that you overpaid. This usually means a commercial invoice or bill of lading showing the actual value of the goods, especially if the value CBP used was higher than what you actually paid the exporter. If the tariff rate itself was wrong — for example, CBP classified your goods under the wrong tariff code — you need documentation showing what the correct classification should be. This might be a product specification sheet, a letter from the manufacturer, or a ruling from CBP's Tariff Classification office.

You will also need the date you paid the duty and proof of payment. This appears on your CBP receipt or your customs broker's invoice. Keep these documents organized in one folder before you start the claim process, because CBP will ask for them if they have questions about your claim.

Filing your claim with the correct CBP port

Tariff refund claims go to the port of entry where your goods arrived, not to CBP headquarters. If your shipment came through the Port of Los Angeles, you file there. If it came through Newark, you file there. You can find the mailing address and contact information for any U.S. port on the CBP website by searching "CBP ports of entry."

Write a letter to the port that includes your entry number, the date you paid duty, the amount you believe you overpaid, and a brief explanation of why. Attach copies of your entry number receipt, your proof of payment, and any documentation supporting your claim (the commercial invoice, the tariff classification ruling, or whatever shows the overpayment). Do not send originals — CBP will keep copies and return nothing.

Mail your claim to the port's refund office. Some ports accept claims by email; check the port's website or call their main number to ask. Include your name, address, phone number, and email so CBP can contact you if they need more information. Keep a copy of everything you send and note the date you mailed it.

What happens after you file and how long it takes

CBP has 90 days from the date they receive your claim to make a decision. In practice, many claims are decided within 30 to 60 days if the documentation is clear and the overpayment is straightforward. Complex cases — for example, claims that require CBP to reconsider a tariff classification — can take the full 90 days or longer.

You can check on your claim's status by calling or emailing the port of entry where you filed. Have your entry number ready. The port can tell you whether your claim is still under review, whether CBP needs more information from you, or whether a decision has been made. If CBP asks for additional documents, respond as quickly as you can, because delays on your end can extend the timeline.

If your claim is approved, CBP will issue a refund check or, if you prefer, explore the refund as a credit to future duty payments. The refund is sent to the address you provided in your claim letter. If you moved, contact the port when ready with your new address before the check is issued.

Understanding why CBP might deny your claim

CBP denies refund claims most often because the documentation does not clearly prove an overpayment, the claim was filed more than three years after the duty was paid, or the goods were already the subject of a previous refund. Less commonly, CBP may deny a claim because they believe the tariff rate they used was correct, even if you disagree.

If your claim is denied, CBP will send you a letter explaining the reason. Read it carefully, because it tells you whether you have grounds to file a protest. A protest is a formal objection to CBP's decision and is your right under U.S. customs law. You have two years from the date of the denial to file a protest.

Protests are more complex than initial claims and often benefit from help by a customs broker or a lawyer who specializes in customs law. However, you can file a protest yourself by sending a letter to the port that includes your entry number, the date of the denial, and a detailed explanation of why you believe CBP made an error. Include any new documentation that supports your position.

The three-year important date and what it means

You have three years from the date you paid the duty to file a refund claim. This is a hard important date set by federal law. If you file after three years have passed, CBP will deny your claim automatically, regardless of whether you have strong evidence of an overpayment.

The three-year clock starts on the date you paid the duty, not the date your goods arrived or the date you received them. If you are unsure of the exact date, check your CBP receipt or your customs broker's paperwork — both show when payment was made. If you are close to the three-year mark, file your claim even if your documentation is not perfect; you can submit additional documents later if CBP asks for them.

If you discover an overpayment near the end of the three-year window, contact the port of entry when ready by phone to confirm they received your claim before the important date. A claim is considered filed on the date the port receives it, not the date you mailed it, so allow time for mail delivery.

When to use a customs broker or lawyer

You can file a tariff refund claim yourself, and many people do, especially for straightforward cases where the overpayment is clear and the documentation is straightforward. However, a customs broker or customs attorney can be helpful if the case is complex — for example, if the refund depends on a tariff classification dispute or if CBP has already denied your claim once.

Customs brokers are licensed by CBP and specialize in import documentation and customs procedures. They charge a fee (usually between $200 and $1,000 depending on complexity), but they know the ports, they understand how CBP evaluates claims, and they can often speed up the process. A customs attorney is useful if you are filing a protest or if you believe CBP made a legal error.

If you used a customs broker to import your goods originally, ask whether they will file the refund claim for you. Many brokers offer this service as part of their ongoing relationship with clients. If they will not, they can at least provide you with all the documentation you need to file yourself.

Frequently Asked Questions

Can I file a refund claim if a customs broker imported the goods for me?

Yes. Even though the broker handled the import, you can file the claim yourself. You will need the entry number and proof of payment, which the broker should provide to you. Some brokers will file the claim on your behalf if you ask; others prefer you to file it yourself. Either way, the refund goes to whoever filed the claim, so clarify this with the broker before you proceed.

What if I paid duty but later found out the goods were actually exempt?

That is a valid reason for a refund claim. You will need documentation showing that the goods may have access to for an exemption — for example, a certificate of origin if the goods came from a free trade agreement country, or a letter from the manufacturer if the goods were components for a U.S. product. Include this documentation with your claim.

How do I know if my claim was received by the port?

If you mailed your claim, call the port's refund office about a week after you mailed it and provide your entry number. They can confirm receipt. If you emailed your claim, ask for a read receipt or follow up with a phone call. Do not assume the port received your claim just because you sent it.

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

Only if it has been three years or less since you paid the duty. If more than three years have passed, CBP will deny the claim automatically. If you are within the three-year window, file as soon as you can, because the important date is firm.

What happens if CBP approves my claim but the refund check never arrives?

Contact the port of entry with your entry number and the date CBP approved your claim. Ask them to verify the address where the check was sent and whether it was mailed. If the check was lost in the mail, the port can issue a replacement or explore the refund as a credit to future duty payments.