Where to file your tariff refund claim

You file a tariff refund claim with U.S. Customs and Border Protection (CBP) through the port of entry where your goods were imported. The claim goes to the specific CBP office that processed your original import entry, not to a central federal office. You cannot file by phone or through a general government website — you must contact the port directly or work through a customs broker who handles the paperwork on your behalf.

If you imported through a major port like Los Angeles, New York, or Houston, that port has a dedicated CBP office for refund claims. Smaller ports route claims through regional offices. The CBP website lists all U.S. ports of entry with contact information, but the fastest route is usually calling the port's entry processing center and asking for the refund or liquidation section.

You have two years from the date of entry to file a claim. This deadline is firm — claims filed after two years are rejected automatically. If you imported goods months or years ago and only now realized you overpaid duties, you are still within the window as long as the entry date was within the past 24 months.

Key Takeaways

  • File your claim at the CBP port where your goods entered the U.S., not at a central office, and you have two years from the entry date to do so.
  • You need your entry number (found on your customs entry paperwork or invoice), the item description, the amount of duties paid, and proof of the reason for the refund.
  • CBP processes most claims within 30 to 90 days, but complex cases involving classification disputes can take six months or longer.
  • A customs broker can file the claim for you and handle correspondence with CBP, which is common for businesses that import regularly.
  • If CBP denies your claim, you can appeal to the U.S. Court of International Trade, though this requires legal representation and costs money.

What documents you need before filing

Gather your entry number first — this is the unique identifier CBP assigned when your goods cleared customs. It appears on your customs entry paperwork, your broker's invoice, or your shipping documents. Without this number, CBP cannot locate your case in their system.

You also need proof of what you paid in duties. This is usually on your entry summary or the invoice from your customs broker. Write down the exact dollar amount of duties assessed, the date you paid, and the payment method (check, wire transfer, credit card). If you paid duties months ago and cannot find the receipt, CBP can look it up using your entry number, but having the receipt speeds things up.

The reason for your refund claim determines what other documents matter. If you are claiming the goods were damaged or defective, you need photos, inspection reports, or a letter from the buyer stating the damage. If you are claiming the tariff classification was wrong, you need the product specifications, the classification you believe is correct, and any technical documentation that supports your position. If you are claiming you paid duties twice by mistake, you need both entry numbers and proof of both payments.

The three main reasons for tariff refunds

Tariff classification errors are the most common refund claim. This happens when CBP classified your goods under a tariff code with a higher duty rate than the code that actually applies. For example, a component might be classified as a finished product (higher duty) when it qualifies as a raw material (lower duty). If you can show the correct classification with product documentation, CBP will refund the difference. This type of claim often takes longer because CBP may request technical specs or expert opinions on what the item actually is.

Goods returned or rejected is the second category. If you imported goods, the buyer rejected them, and you shipped them back out of the U.S., you can claim a refund of the duties paid on entry. You need proof the goods left the country — a bill of lading, export declaration, or shipping receipt showing the destination outside the U.S. CBP processes these claims faster because the facts are straightforward.

Duplicate payment or overpayment is the third. This occurs when you paid duties twice on the same shipment by mistake, or when CBP assessed duties higher than the tariff rate actually requires. Duplicate payment claims are rare but happen when a broker and importer both pay, or when a shipment is split across multiple entries and duties are assessed twice. Overpayment claims require showing the correct duty calculation and explaining why CBP's assessment was wrong.

How to submit your claim to CBP

Contact the CBP port of entry where your goods were imported and ask to speak with someone in the refund or liquidation section. Have your entry number ready. Explain which type of refund you are claiming — classification error, returned goods, or overpayment — and ask what forms and documents they need. Different ports may have slightly different procedures, so this call tells you exactly what to send.

Most ports accept claims by mail or email. Some require you to file using CBP's Automated Commercial Environment (ACE) system if you have access, but most small importers work through a broker or submit paper documents. Ask the port whether they prefer email or mail, and get the specific address or email for the refund section.

Prepare a cover letter stating your name, company name (if applicable), the entry number, the date of entry, the amount of duties paid, and a clear explanation of why you believe a refund is owed. Attach copies of your entry summary, proof of payment, and any supporting documents (photos of damage, export bills of lading, product specs, etc.). Do not send originals — CBP will ask for them if needed. Keep a copy of everything you send.

Mail or email your complete package to the port. Ask for a confirmation number or receipt showing CBP received your claim. This receipt is your proof of filing and the date CBP received it — important if you are close to the two-year deadline.

Timeline and what to expect after filing

CBP typically sends you a written acknowledgment within two weeks of receiving your claim. This letter confirms they have your case and assigns it a claim number. If you do not hear back within three weeks, contact the port again to confirm they received your submission.

The actual review takes 30 to 90 days for straightforward cases. If you are claiming returned goods and have clear export documentation, CBP may process it in four to six weeks. If you are claiming a classification error and CBP needs to research the tariff code or request more information from you, it can stretch to three months or longer. Complex cases involving technical disputes over product classification can take six months.

During the review, CBP may contact you asking for additional documents or clarification. Respond promptly — delays on your end extend the timeline. If CBP approves your claim, they will issue a refund check or credit to your account (if you paid by wire or credit card). Refund checks are mailed to the address on your claim and typically arrive within two to four weeks after approval.

If CBP denies your claim, they send a written decision explaining why. You then have the option to appeal or accept the denial. Appeals go to the U.S. Court of International Trade and require an attorney — this is expensive and most small importers do not pursue it.

Using a customs broker to file your claim

A customs broker is a licensed professional who handles import paperwork and can file refund claims on your behalf. If you imported through a broker originally, they have your entry number and payment records already. Many brokers offer to file refund claims as part of their service, either for a flat fee (typically $300 to $800) or as an hourly charge.

The advantage of using a broker is they know the specific port's procedures, they handle all correspondence with CBP, and they can argue technical points about tariff classification if needed. The disadvantage is the cost — if your refund is small (under $500), the broker fee may eat most of it. For larger refunds or complex classification disputes, a broker is worth the expense.

If you want to file the claim yourself but need help understanding the tariff code or preparing technical documentation, some brokers will consult on an hourly basis without taking over the entire claim. Ask a broker in your area what they charge for a one-hour consultation.

What happens if CBP denies your claim

A denial means CBP reviewed your claim and decided you do not meet the refund criteria. The denial letter explains the reason — for example, CBP may say the tariff classification you challenged is correct, or that you did not provide sufficient proof the goods were returned. Read the denial carefully to understand exactly what CBP found.

You can appeal a denial to the U.S. Court of International Trade, but this requires hiring a lawyer and filing formal court papers. The cost is typically $2,000 to $5,000 or more depending on the complexity. Most importers only pursue an appeal if the refund amount is large enough to justify the legal expense. If your refund would be under $1,000, an appeal is usually not worth the cost.

Another option is to request reconsideration if you believe CBP misunderstood your claim or if you have new evidence. Write a letter to the port explaining what was misunderstood and attach any new documents. CBP is not required to reconsider, but some ports will review a claim a second time if you present a strong case with additional proof.

Frequently Asked Questions

Can I file a tariff refund claim if I no longer have the original entry paperwork?

Yes. Contact the CBP port where you imported and provide your entry number if you have it, or your company name and the approximate date of import. CBP can search their system and pull up your entry. If you do not have the entry number, the port may ask for more details like the supplier name or product description to locate the right entry.

What if I imported through a customs broker and they will not help me file the refund claim?

You can file the claim yourself by contacting the port directly. You will need your entry number and proof of payment, which the broker should provide if you ask. If the broker refuses to give you this information, contact the CBP port and explain the situation — they can often retrieve the entry details using your company name and import date.

How long does it take to get a refund check after CBP approves my claim?

CBP issues the refund within two to four weeks after approval. If you paid by wire transfer or credit card, the refund may be credited back to that account instead of mailed as a check. Ask CBP which method they will use when they notify you of approval.

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

No. The deadline is two years from the date the goods entered the U.S. CBP will reject any claim filed after that date. If you are close to the deadline, file immediately — even a claim submitted on day 730 is accepted, but day 731 is too late.

What if the tariff rate changed after I imported my goods?

A change in tariff rates after your import does not create a refund claim. You paid the rate that was in effect on your entry date, and that is the rate you owe. However, if CBP classified your goods under the wrong tariff code, you can claim a refund based on the correct code — even if the correct code's rate is higher, you would not owe more, but if it is lower, you get a refund.