Reciprocal Tariff Drawback Recover Lost Duties on IEEPA Imports

Yes. CBP has confirmed that duties paid under the reciprocal tariff executive orders, imposed pursuant to the International Emergency Economic Powers Act (IEEPA), are eligible for duty drawback. This means importers who paid these additional duties and subsequently re-exported, used the goods in manufacturing for export, or destroyed the goods may be able to recover up to 99% of those duties through a drawback claim.

Reciprocal tariff drawback refers to the use of the U.S. duty drawback program — which allows refunds of import duties when goods are re-exported, used in manufacturing for export, or destroyed — specifically to recover duties paid under the reciprocal tariff orders issued under IEEPA. Because CBP has confirmed these duties are drawback-eligible, affected importers can file claims to recover a substantial portion of what they paid.

Multiple drawback types can apply depending on what happened to the imported goods. Unused merchandise drawback applies when goods are re-exported in the same condition. Manufacturing drawback applies when imported materials are used to produce goods that are then exported. Rejected merchandise drawback applies when goods are returned as defective or non-conforming. The correct type depends on your specific trade flows, and eligibility for each should be assessed before filing.

With Zollback's automated platform, claims are prepared and filed in 10–15 working days. Traditional drawback providers using manual processes typically take 9–12 months to process and file the same claims. The actual CBP refund processing time after filing depends on CBP's workload, but faster filing means you reach the front of the queue sooner.

A typical drawback claim requires import entry summaries, commercial invoices, bills of lading, export documentation, and records tying the imported goods to the export transaction. For manufacturing drawback, production records are also needed. Zollback's AI automatically parses these documents in PDF, CSV, or ERP export formats, eliminating manual data entry and ensuring all required records are properly structured for CBP submission.

Under standard drawback rules, claims generally must be filed within five years of the date of importation. Importers affected by reciprocal tariffs should act promptly to ensure they capture all eligible import activity within the lookback window. Beginning the claim process sooner also ensures you start recovering duties on ongoing reciprocal tariff payments as quickly as possible.