U.S. importers have five main ways to get overpaid customs duty back, and the right one depends on where the entry stands. Before liquidation, file a Post-Summary Correction. After liquidation, file a protest within 180 days. If the goods were exported or destroyed, claim duty drawback within five years. IEEPA duties come back through CBP's CAPE process. Missed free trade agreement benefits can be claimed after import. The rest of this guide explains each route and when it closes.
Step one: find where the entry stands
Every entry moves through the same clock. The importer files the entry summary (CBP Form 7501). CBP liquidates it, usually about 314 days after the entry date. Once it liquidates, a 180-day protest window opens and then closes. Which refund route is open depends on where the entry sits on that clock and on what happened to the goods.
1. Post-Summary Correction, before liquidation
- Use it for: Classification errors, valuation errors, missed duty preferences and other mistakes on a filed entry summary.
- Deadline: Within 300 days of the entry date and at least 15 days before scheduled liquidation.
- Why it comes first: It is the fastest fix, and CBP applies the correction at liquidation.
See Post-Summary Corrections.
2. Protest, after liquidation
- Use it for: Challenging a liquidated entry or another protestable CBP decision under 19 U.S.C. 1514, such as classification, value or the rate of duty.
- Deadline: Within 180 days of liquidation, filed on CBP Form 19 in ACE.
- What follows: CBP generally has two years to decide. A denied protest can go to the Court of International Trade within 180 days of denial.
See our Form 19 guide and protest services.
3. Duty drawback, for exported or destroyed goods
- Use it for: Duty paid on goods, or on materials in goods, that later left the country or were destroyed under CBP supervision.
- Deadline: Five years from the import date.
- Amount: Up to 99% of the duties, taxes and eligible fees on the designated imports, including Section 301 duties.
See the duty drawback guide.
4. CAPE, for IEEPA duties
- Use it for: Duties paid under IEEPA Chapter 99 lines (9903.01.xx), which the Supreme Court struck down on February 20, 2026.
- How it works: The importer of record or its filing broker submits a CAPE declaration in ACE. CBP removes the IEEPA line, reliquidates the entry and pays by ACH to a refund account enrolled in ACE.
- Note: Post-Summary Corrections can no longer be used for IEEPA refunds. Entries CAPE cannot reach yet need a protest inside the 180-day window.
See IEEPA tariff refunds.
5. Post-importation FTA claims
- Use it for: Goods that qualified for a free trade agreement such as USMCA but entered at the full duty rate.
- Deadline: Under 19 U.S.C. 1520(d), within one year of the date of importation, with the certification of origin.
Which route to use: a quick decision table
- Entry not yet liquidated, error on the 7501: Post-Summary Correction.
- Entry liquidated within the last 180 days: Protest.
- Goods exported or destroyed within five years of import: Duty drawback, in addition to any of the above.
- IEEPA duty paid: CAPE, with a protest for entries CAPE does not reach yet.
- Missed USMCA or other FTA preference within the last year: Post-importation claim.
Frequently asked questions
Can I use more than one route on the same entry? Often, yes. An entry can carry a classification error fixed by PSC and later support a drawback claim when the goods are exported.
What if every window has closed? Duty on liquidated entries outside the protest window is generally final. Drawback may still apply if the goods were exported or destroyed within five years.
Who can file these? The importer of record, or a licensed customs broker acting for it.
How Caspian recovers overpaid duty
Caspian reads your full ACE history, sorts every entry by the route that is still open for it, and files PSCs, protests, drawback claims and CAPE declarations through our licensed brokers. See the Caspian platform or get your number.
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