Three ways US importers recover overpaid duty.
Most are using only one.
Duty Drawback. IEEPA Refunds. Section 301/232 Corrections. MyCustomsInfo® identifies every opportunity across your full entry history. Your licensed customs broker executes.
We identify. Your broker acts.
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Side-by-Side Comparison
The Three Recovery Mechanisms
Most US importers are aware of one of these. Very few are actively pursuing all three. Each has its own legal basis, qualification criteria, and filing window.
Duty Drawback | IEEPA Refunds | Section 301/232 Corrections | |
|---|---|---|---|
| Legal basis | 19 U.S.C. §1313 | CIT March 2026 order; Tariff Refund Act S.3905 | 19 U.S.C. §1514 (protest); 19 C.F.R. §173 (PSC) |
| Who qualifies | Importers who exported or destroyed goods | Importers who paid IEEPA tariffs | Importers with misclassification or missed exclusions |
| Time limit | 5 years from importation | 180 days from liquidation (protest) | 180 days from liquidation |
| Recovery cap | 99% of duties paid | 100% of IEEPA duties | 100% of overpayment |
| Who files | Licensed customs broker | Licensed broker or trade attorney | Licensed broker or trade attorney |
| MyCustomsInfo® role | Identifies qualifying entries, calculates quantum, prepares data | Maps entries to tariff orders, tracks protest windows, prepares data | Identifies misclassifications, prepares PSC data package |
Duty Drawback
IEEPA Refunds
Section 301/232 Corrections
Regulatory Context
Why US Customs Is Different
In most jurisdictions, the line between compliance auditing and customs brokerage is a matter of convention or best practice. In the United States, it is a matter of statute. 19 U.S.C. §1641 defines “customs business” and reserves it exclusively for licensed customs brokers. This includes preparing, filing, or submitting entries, drawback claims, protests, and any other documents required by CBP. Violation carries penalties for both the importer and anyone performing unauthorized customs business.
This is not a bureaucratic preference. It is why the MyCustomsInfo® model is built around data, audit, and preparation, not filing. We do not prepare entries. We do not submit corrections. We do not file drawback claims. We identify the opportunity, quantify the recovery, and prepare the data package to the standard your licensed broker needs to act.
CBP Headquarters assessed the independent auditor model and found it permissible under 19 U.S.C. §1641. Post-entry compliance auditing, when performed by an entity that does not prepare, file, or submit entries, does not constitute customs business. This ruling is the foundation of our US operating model.
CBP established that providing 6-digit HTS heading suggestions for general research is permissible, while 10-digit classification for a specific entry constitutes customs business requiring a licensed broker. This ruling clarified the boundary for compliance technology in the US market.
“We exist to make your licensed broker's work faster, more accurate, and more complete. Every data package we produce is built to the standard CBP expects a broker to submit.”
The 5-Year Drawback Window Is Running
Most US importers with active manufacturing or re-export operations have unclaimed drawback going back five years. The entry history is in ACE. The work is identifying which entries qualify, matching them to export records, and calculating the quantum.
Under 19 U.S.C. §1313, your licensed broker can claim up to 99% of duties paid on imported goods that were subsequently exported or destroyed. But the clock started ticking on the date of importation. Every month this is deferred, more of the five-year lookback period is lost permanently.
MyCustomsInfo® scans your ACE entry history, matches import lines to export documentation, calculates the drawback quantum per entry, and delivers a broker-ready data package. Your broker reviews and files.
The IEEPA Protest Window Is Also Running
Entries being liquidated now under IEEPA tariff orders need to be reviewed against protest eligibility while the 180-day window is open. Once an entry liquidates and the protest window closes, the opportunity is gone. There is no extension.
Following the CIT March 2026 order and the legislative progress of the Tariff Refund Act (S.3905), the legal basis for IEEPA refund protests is clearer than at any point since the tariffs were imposed. But the window is per-entry. If your entries are liquidating now, you need to act now.
MyCustomsInfo® maps every entry in your ACE history against active IEEPA tariff orders, tracks liquidation dates, and alerts you before each protest window closes. The platform does this automatically.
Clear Division of Responsibility
What MyCustomsInfo® Delivers vs. What Your Broker Delivers
“We already have a customs broker. Why do we need this?” This is the first question every US prospect asks. Here is the answer.
MyCustomsInfo® Delivers
Independent compliance auditor
Your Licensed Broker Delivers
Regulated customs business under 19 U.S.C. §1641
Built to US Customs & Border Protection Standards
MyCustomsInfo® operates as an independent compliance auditor, not a customs broker. Our operating model has been validated against CBP Headquarters Ruling H272798 and the supporting ruling H350722. All US broker records are held in US-based AWS regions in compliance with 19 C.F.R. §111.23.
Duty Recovery Results From Real Engagements
See how multinational importers have recovered overpaid duties across UK, EU, and US customs regimes.
Frequently Asked Questions
Map Your Full US Recovery Opportunity.
Your Broker Files the Claim.
Get a complimentary assessment of your ACE data across all three recovery mechanisms. We identify drawback, IEEPA refund eligibility, and Section 301/232 correction opportunities. Your broker handles the filing.
US Importers Hub
Overview of all US compliance solutions
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Detailed IEEPA analysis and protest tracking
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Full ACE data audit with CBP-aligned methodology
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