What a tariff refund is and who can request one

A tariff refund is money returned to you by U.S. Customs and Border Protection (CBP) when you have overpaid duties on imported goods, paid duties on goods that were later found to be ineligible for those duties, or imported goods that were damaged or lost before you received them. The refund comes from CBP, not from the importer or shipping company, and the process is separate from any dispute you might have with a seller.

You can request a tariff refund if you are the importer of record — the person or business whose name appears on the customs entry documents. If you bought goods from a retailer or online seller, you are usually not the importer of record, and the refund request must come from the business that imported the goods. If you believe you overpaid, contact the seller first; they may file the claim on your behalf or refund you directly.

CBP processes tariff refund requests through a formal claim system. The timeline is typically several months from submission to decision, and the process requires specific documentation tied to your original customs entry.

Key Takeaways

  • You must be the importer of record on the customs entry to file a tariff refund claim; if you bought from a retailer, the business that imported the goods must file.
  • CBP requires your entry number (found on your customs receipt or invoice), the reason for the refund, and supporting documents such as invoices, bills of lading, or damage reports.
  • Tariff refund claims are filed through CBP's Automated Commercial Environment (ACE) system or by mail to the port of entry where your goods cleared customs.
  • CBP typically makes a decision within 90 days of receiving a complete claim, though complex cases may take longer.
  • If CBP denies your claim, you have the right to file a protest with the Court of International Trade within two years of the denial.

Locating your customs entry number and original documents

Your entry number is the unique identifier CBP assigned when your goods cleared customs. You will find it on your customs receipt, commercial invoice, bill of lading, or any correspondence from CBP about the shipment. The entry number is usually a nine-digit code preceded by the port code (for example, 3400123456). If you imported the goods yourself, CBP sent this number to you when the entry was processed; if a customs broker handled the import, they have a copy.

Gather the following documents before you file: the original commercial invoice showing what you paid for the goods, the bill of lading or airway bill proving the shipment details, the packing list, and any CBP documents related to the entry (such as a duty assessment notice or liquidation notice). If the refund is for damaged goods, you will also need a damage report from the carrier or a written statement describing the damage and when you discovered it. If the goods were lost in transit, you need the carrier's loss report or a written statement of loss.

If you no longer have these documents, contact the seller, the customs broker who handled the entry, or the freight forwarder. CBP can also provide copies of entry documents if you submit a Freedom of Information Act (FOIA) request, though this adds time to your timeline.

Three routes to file your tariff refund claim

The fastest route is through CBP's Automated Commercial Environment (ACE) system if you have an account and the entry was processed through ACE (most entries after 2016 were). You log in, locate the entry, and file a claim directly in the system. ACE allows you to upload documents and track the status of your claim in real time. This route typically takes 4 to 8 weeks from submission to decision.

If you do not have ACE access or the entry predates the ACE system, you can file by mail. Send a written claim letter to the CBP port of entry where your goods cleared customs. The letter must include your entry number, the reason for the refund, the amount you are claiming, and copies of all supporting documents. Mail the package to the port's address (found on CBP's website under "Ports of Entry"). This route typically takes 8 to 12 weeks.

A third option is to work with a customs broker or trade attorney who can file on your behalf through ACE or by mail. This costs money (typically $500 to $2,000 depending on complexity), but brokers know the specific requirements of each port and can often speed up processing. Use this route if the refund amount is large enough to justify the cost or if your claim involves complex tariff classification issues.

What to include in your claim letter or ACE submission

Your claim must state the reason for the refund. The most common reasons are: overpayment of duties (you paid a higher rate than the goods were may have access to to), incorrect tariff classification (the goods were classified under the wrong tariff code), goods that arrived damaged or defective, goods that were lost in transit, or goods that were returned to the seller and re-exported. Be specific about which reason applies to your shipment.

Include the dollar amount of the refund you are requesting. This should match the duties you paid on the customs receipt. If you are unsure of the exact amount, CBP can calculate it once you provide the entry number and reason. Do not estimate or round.

Attach copies (not originals) of: the customs receipt showing duties paid, the commercial invoice, the bill of lading or airway bill, the packing list, and any damage reports or carrier loss reports. If the goods were returned or re-exported, include proof of the return (such as a return shipping label or export declaration). If you are claiming overpayment due to tariff misclassification, include a written explanation of why the goods should have been classified differently, with references to the Harmonized Tariff Schedule if possible.

Timeline and what happens after you file

After you submit your claim, CBP sends you a confirmation that it was received. This confirmation includes a claim number you can use to track status. CBP then reviews your documents to determine whether your claim is complete. If documents are missing, CBP contacts you (usually by email or phone) and gives you 30 days to submit them. If you do not respond, your claim may be denied.

Once CBP determines your claim is complete, it moves into the review phase. A CBP officer examines the entry, your reason for the refund, and your supporting documents. For straightforward cases (such as damage with a carrier report), this phase takes 4 to 6 weeks. For cases involving tariff classification disputes or complex damage assessments, it can take 8 to 12 weeks or longer.

CBP issues a decision in writing. If approved, CBP issues a refund notice and processes the refund to the original payment method (usually the credit card or bank account used to pay the duties). Refunds typically arrive within 2 to 4 weeks after the decision. If denied, CBP explains the reason in writing and tells you how to file a protest if you disagree.

What to do if CBP denies your claim

If CBP denies your refund claim, you have the right to file a protest with CBP within 90 days of the denial notice. A protest is a formal objection asking CBP to reconsider. You file it with the same port of entry where you filed the original claim, and you must include new evidence or a legal argument explaining why CBP's decision was wrong.

If CBP denies your protest (or does not respond within 90 days), you can file a case with the Court of International Trade, a federal court that handles customs disputes. This requires hiring a trade attorney and is expensive, so most people pursue this route only if the refund amount is substantial. You have two years from the date of CBP's denial to file in court.

Before pursuing a protest or court case, consider whether the refund amount justifies the cost and time. A protest takes 2 to 4 months and requires detailed legal or technical arguments. A court case takes 1 to 2 years and costs $5,000 to $15,000 or more in attorney fees. If the refund is under $1,000, a protest may not be worth the effort.

Common reasons tariff refund claims are denied

CBP denies claims most often because the claim was filed too late. There is no strict important date to file a tariff refund claim, but CBP can deny claims filed more than one year after the goods were imported if CBP has already liquidated the entry (finalized the duty assessment). Check your customs receipt for the liquidation date; if it has passed, file when ready.

Claims are also denied when the importer of record is not the person filing. If you bought goods from a retailer and the retailer imported them, only the retailer can file the refund claim. If you file as the buyer, CBP will deny the claim and tell you to have the importer file instead.

Missing or incomplete documents are another common reason. If you claim damage but do not provide a damage report from the carrier, or if you claim tariff misclassification but do not explain why the goods should have been classified differently, CBP will ask for more information. If you do not respond within 30 days, the claim is denied.

Frequently Asked Questions

How long does it take to get a tariff refund?

From submission to refund in your account typically takes 3 to 5 months if your claim is straightforward and complete. If CBP asks for additional documents, add 1 to 2 months. Complex cases involving tariff classification disputes can take 6 to 12 months. The refund itself (once approved) arrives within 2 to 4 weeks.

Can I file a tariff refund claim if I bought goods from Amazon or eBay?

Only if you were the importer of record. If Amazon or eBay imported the goods and shipped them to you, they must file the claim. Contact the seller's customer service and explain that you believe duties were overpaid; they may file on your behalf or refund you directly. If they refuse, you have no recourse through CBP.

What if the goods were damaged but the carrier will not issue a damage report?

File a written statement describing the damage, when you discovered it, and what you did to document it (photos, email to the seller, etc.). CBP will consider your statement along with any other evidence. A carrier report strengthens your claim, but CBP can approve refunds based on your own documentation if it is detailed and credible.

Do I need a customs broker to file a tariff refund claim?

No. You can file yourself through ACE or by mail if you have the entry number and supporting documents. A broker is useful if the claim is complex, the refund amount is large, or you do not have time to gather documents and track the claim yourself.

Can I get a refund if the goods were never delivered?

Yes, if the goods were lost in transit. You will need the carrier's loss report or a written statement of loss from the seller. CBP will refund the duties once you prove the goods did not reach you. If the goods were lost and the seller has not refunded you, contact the seller first; they may refund both the purchase price and duties.