Section 301 Duty Drawback: Recover China Tariffs on Exports (2026)

Yes, Section 301 duties are eligible for duty drawback. CBP confirmed it in CSMS 18-000419, and its Section 301 FAQs repeat it. If you import goods from China that carry Section 301 duty and later export them, or export products made from them, you can recover up to 99% of that duty.

For most importers the 301 duty is the biggest line on the entry summary. At 25% or more, it is also where drawback pays off fastest.

Which drawback types cover Section 301

• Unused merchandise drawback: you import goods that carried 301 duty and export or destroy them without using them in the US. Resellers, distributors and brands shipping cross-border are the typical claimants.
• Manufacturing drawback: you import components or materials that carried 301 duty, use them in US production, and export the finished product.
• Rejected merchandise drawback: goods that were defective or not what you ordered go back to the supplier or are destroyed.

Each of these can recover the 301 duty along with the regular duty and the Merchandise Processing Fee paid on the same entry line.

The lesser-of rule on substitution claims

Most high-volume claims use substitution, matching exports to imports of the same 8-digit HTS classification so you don't have to track the exact units. CBP's drawback FAQs say 301 duties are refundable on TFTEA substitution claims even when the lesser-of rule applies. The rule caps the refund at the duty that would apply to the exported goods if they were imported. In CBP's words, the amount is limited by the value of the substituted merchandise when it is lower than the value of the imported merchandise.

In practice, a claim where the exports are worth less than the imports they are matched to recovers less 301 duty. Direct identification, where you trace the exact imported unit to the export, avoids that cap, which matters most for serialized or high-value goods.

How to claim 301 duty on a drawback claim

A 301 entry line carries two HTS numbers: the regular classification in chapters 1 to 97, and the chapter 99 number that imposes the 301 duty. Under CSMS 19-000254, the drawback claim has to report both, with the quantity and value for each line in the same order as the underlying import entry. Claims that leave out the chapter 99 number come back for correction, which your drawback specialist at CBP handles.

What does not qualify

• Duty already refunded: if an entry got its 301 duty back through a product exclusion and a Post-Summary Correction or protest, that duty has already been refunded, so drawback can't recover it a second time.
• Antidumping and countervailing duties: these are excluded from drawback by statute, even on goods that also carry 301 duty.
• IEEPA duties: the Supreme Court struck down the IEEPA tariffs, and those refunds run through CBP's CAPE process. See our guide to IEEPA tariff refunds.

The five-year clock

A claim must be filed within five years of the date the goods were imported. Section 301 duties began in 2018, so the earliest years have already aged out. As of today, imports from before late September 2021 are past the window, and another month drops off every month you wait.

The 2024 four-year review raised 301 rates on products such as electric vehicles, semiconductors and batteries. Companies importing those products and exporting any share of them now have more duty on the table per claim.

A worked example

An electronics company imports $2,000,000 of components from China with a 25% Section 301 duty and a 2.6% regular duty, paying $500,000 in 301 duty and $52,000 in regular duty. It exports 30% of the finished products. The eligible duty on the exported share is $165,600. At 99%, the drawback comes to $163,944, and $148,500 of it is Section 301 duty.

How Caspian handles Section 301 drawback

Caspian pulls your entry data from ACE, including the chapter 99 lines, matches exports to eligible imports across the five-year window, and flags where direct identification recovers more than substitution. Our licensed customs brokers file the claim with both HTS numbers reported correctly. For the full program, read our duty drawback guide or see our duty drawback services.

Works Cited:

• CBP: Section 301 Trade Remedies FAQs
• CBP: Drawback trade remedies FAQs
• 19 CFR 190.22, Substitution drawback
• 19 U.S.C. 1313, Drawback and refunds