USMCA Post-Importation Claims: Recovering Duty You Overpaid

A post-importation claim lets an importer claim USMCA preference after the goods have entered, when they qualified but were entered at the full duty rate. Under 19 U.S.C. 1520(d), the claim must be made within one year of the date of importation, with a valid certification of origin. CBP then refunds the excess duty, and the Merchandise Processing Fee that USMCA goods are exempt from.

Why preference gets missed

• No certification of origin was available when the goods entered.
• The supplier did not confirm the goods qualified until later.
• The broker was not told to claim preference.
• Rules of origin were complicated for the product, so preference was skipped to be safe.

How to file

• Get the certification of origin from the importer, exporter or producer, with the required data elements.
• Confirm the goods qualify under the USMCA rules of origin for their HTS number.
• File within one year of importation. For entries that have not liquidated, the claim is generally made through a Post-Summary Correction. For liquidated entries, it is made as a 1520(d) claim.

What you recover

• The duty paid above the USMCA rate.
• The MPF, since USMCA-originating goods are exempt. See our MPF guide.

Frequently asked questions

Can I claim on goods from any Canadian or Mexican supplier? Only if the goods meet the USMCA rules of origin. Shipping from Canada or Mexico is not enough.

What if more than a year has passed? The 1520(d) window has closed. A different route may still apply.

How Caspian finds missed preference

Caspian's audit flags entries from USMCA countries where preference was not claimed and the goods may qualify, while the one-year window is open. See our trade audit.

Works Cited:

• 19 U.S.C. 1520, Refunds and errors
• CBP: USMCA