US Duty Recovery · CBP Corrections
Post-Summary Correction: Recover Overpaid US Customs Duty
US importers have 300 days from the date of entry to correct entry summaries before they liquidate. After that, CBP Protest gives you 180 days, and drawback gives you 5 years. Most importers miss all three windows because they never audit their own ACE data.
US Duty Recovery Routes
Four distinct mechanisms exist for recovering overpaid US customs duty. Each has a different window, legal basis and evidence requirement. The MCI audit identifies which route applies to each entry and calculates the remaining recovery window.
| Mechanism | Window | Legislation | Use case |
|---|---|---|---|
| Post-Summary Correction | 300 days from date of entry | 19 CFR 173 | Correct classification, valuation, origin or duty rate errors before liquidation. |
| CBP Protest | 180 days from liquidation | 19 USC §1514 | Challenge CBP's liquidation decision after the entry has been finalised. |
| Drawback | 5 years from importation | 19 USC §1313 | Recover duty when imported goods are subsequently exported or destroyed. |
| Tariff exclusion | Varies by programme | IEEPA / Section 232 exclusion process | Claim retroactive exclusion from tariff surcharges where an approved exclusion exists. |
Post-Summary Correction
Window: 300 days from date of entry
Legislation: 19 CFR 173
Correct classification, valuation, origin or duty rate errors before liquidation.
CBP Protest
Window: 180 days from liquidation
Legislation: 19 USC §1514
Challenge CBP's liquidation decision after the entry has been finalised.
Drawback
Window: 5 years from importation
Legislation: 19 USC §1313
Recover duty when imported goods are subsequently exported or destroyed.
Tariff exclusion
Window: Varies by programme
Legislation: IEEPA / Section 232 exclusion process
Claim retroactive exclusion from tariff surcharges where an approved exclusion exists.
How MyCustomsInfo® Supports US Duty Recovery
ACE data ingestion
We ingest your ACE entry summary data — via the ACE Reports portal, your broker's export or direct data feed. Every entry, every HTS line, every duty calculation.
Multi-route audit
The platform cross-references HTS classification against product data, validates duty rates against the current tariff schedule (including IEEPA and 232 rates), checks for missed exclusions, and calculates remaining windows for PSC, Protest and drawback.
Correction-ready data package
For every recoverable error, we produce: the original entry reference, the correct classification or rate, the duty differential, the applicable recovery route, and the remaining filing window.
Broker handoff
Your licensed customs broker receives the correction package and files with CBP. Under 19 CFR §111.36(b), we do not file, represent or act as broker. This is by regulation, not by choice.
Compliance boundary
MyCustomsInfo® does not file customs entries, submit Post-Summary Corrections, or act as a customs broker in any jurisdiction. Under 19 CFR §111.36(b), brokerage services in the United States require a CBP-licensed broker. We audit and prepare. Your broker files.
Request a US Duty Recovery Assessment
We will review your ACE data situation and identify which recovery routes apply.
Post-Summary Correction FAQ
Related Recovery & Compliance Pages
C285 Duty Refund
HMRC overpaid duty recovery for UK importers
Returned Goods Relief
RGR recovery for re-imported goods
IEEPA Tariff Audit
US tariff exposure and protest windows
Section 232
Steel and aluminium tariff compliance
US Audit Scope
Full US declaration audit overview
Recovery Calculator
Estimate your potential recovery
MyCustomsInfo® does not provide legal, tax or customs brokerage services. The information on this page is for general guidance only and does not constitute professional advice. Under 19 CFR §111.36(b), customs brokerage in the US requires a CBP licence. CBP processing times and tariff rates may change. © 2026 MyCustomsInfo®. All rights reserved.