§ Tariff · Refund

Tariff workspace

Classify imports, calculate duty, and recover what's refundable. Every figure cites the underlying authority.

Calculator Refund (duty drawback) Classificationsoon Filingssoon
19 U.S.C. § 1313 Recovers up to 99% of duties paid on imports that are later re-exported, destroyed, or used to manufacture exports. 5-year window from import; 5-year records retention.

Refund intake

Tell Ouli what was imported and what happened next. We'll size the refund and list what CBP will need.

Type of drawback
Sum of Section 232/301/IEEPA + standard duties + MPF on the entries.
CBP requires the drawback claim within 5 years.
Estimated refund
— 99% of duties paid
Enter duties paid on the left to see your estimate. Drawback typically refunds 99% of duties — CBP retains 1% as a processing fee.

The path forward

Unused merchandise · 19 U.S.C. § 1313(j)(1)

Goods imported into the U.S. and later re-exported in the same condition qualify for a 99% drawback of duties paid. The key requirements are (a) export within 5 years of import, (b) the merchandise hasn't been used in the U.S., and (c) documentation links the import entry to the export shipment.

Ouli will draft a claim memo with the entry-to-export linkage, propose a CBP Form 7551 line-item table, and flag any timing risk.

What CBP will need

Documentation checklist
  • CBP Form 7501 — original entry summaries
    One for each entry being claimed. Identifies the importer, HTS, duties paid.
  • Export documentation
    AES filing for shipments over $2,500, bill of lading, commercial invoice, and proof of departure.
  • Linkage records
    Internal inventory tracking that proves the exported goods came from the claimed import entries (FIFO/LIFO or lot-tracked).
  • Drawback claim filing
    CBP Form 7551 (Drawback Entry), filed electronically through ACE within 5 years of import.
  • Recordkeeping
    All supporting documents retained for 3 years from the date of CBP's payment of the claim.

Next step

Click Draft claim memo. Ouli builds a partner-ready memo with the refund estimate, the entry-to-export linkage table, and the CBP Form 7551 line items. You can hand the package to a licensed customs broker or drawback specialist for filing.

Drawback claims are technical — most importers work with a licensed broker for the actual filing. Ouli prepares the substantive analysis; the broker handles the ACE submission.