Section 301 Duty Drawback Recover Your Tariff Costs with AI

Yes. CBP confirmed via CSMS Message 18-000419 that Section 301 duties are eligible for duty drawback. Importers can recover up to 99% of Section 301 tariffs paid on goods that were subsequently re-exported, used as materials in manufactured goods that were exported, or destroyed under CBP supervision. Merchandise Processing Fees and Harbor Maintenance Fees may also be recoverable alongside the tariff itself.

Three primary drawback types apply to Section 301 tariffs: manufacturing drawback (imported goods used to produce exported finished products), unused merchandise drawback (imported goods re-exported in substantially the same condition), and rejected merchandise drawback (goods returned to the foreign supplier due to defects or non-conformance). Each type has distinct documentation requirements and eligibility criteria under CBP regulations.

CBP allows a five-year filing window from the date of importation. This means importers who paid Section 301 tariffs going back several years may still be eligible to file retroactive claims. Given the significant tariff rates imposed under Section 301 — in some categories exceeding 25% — the recoverable amounts from prior years can be substantial, making it worth auditing historical import records.

Required documentation typically includes import entry summaries, commercial invoices, bills of lading, and export documentation such as export entry filings or proof of delivery abroad. For manufacturing drawback, production records linking imported materials to exported finished goods are also required. Zollback's AI parses all of these document types automatically, eliminating manual data entry and reducing documentation errors.

Under CBP regulations, drawback allows recovery of up to 99% of duties, taxes, and fees paid on eligible imports — including Section 301 tariffs. The actual amount recovered depends on the volume of eligible exports, the drawback type, and how imports are matched to exports. Algorithmic optimization, such as Zollback's approach, can recover meaningfully more than manual matching methods by finding optimal import-export combinations.

Traditional drawback providers rely on manual Excel workflows and legacy desktop software, with typical processing timelines of 9–12 months. Zollback uses proprietary algorithms to evaluate all possible import-export matching combinations, recovering 15–20% more in refunds in 10–15 working days. In-house licensed customs brokers verify every claim before electronic CBP filing. Performance-based pricing means no upfront fees — you only pay when refunds are received.