Duty Drawback Eligibility for U.S. Importers

Eligible claimants are generally U.S. Importers of Record shown on the CF7501 entry summary for entries that paid refundable IEEPA duties. The company must have paid IEEPA-classified duties, typically under HTS 9903.01.25 or related codes, and must not have already filed its own CAPE Declaration for the same entries. Price Ridge confirms eligibility through a free review.

Price Ridge reviews whether your company imported goods into the United States in 2025 or 2026, whether those goods came from IEEPA-affected origins, whether your company was the Importer of Record, and whether CF7501 entry summaries show IEEPA duties. The review also considers claim size, entry status, documentation access, and whether a CAPE filing already exists.

The main documents are CF7501 entry summaries, duty payment records, commercial invoices, packing lists, bills of lading or air waybills, and any CBP correspondence related to the entries. Price Ridge can coordinate with your customs broker to retrieve these records and can also help recover missing CF7501 documents when a broker relationship no longer exists.

The Importer of Record is the legal entity identified on the CF7501 as responsible for entering the goods, paying duties, and complying with customs rules. Only the IOR has the legal right to claim an IEEPA tariff refund on that entry. If a supplier, freight forwarder, or 3PL acted as IOR, that party may own the refund right.

No. IEEPA tariffs are generally refundable through the CBP CAPE Declaration process following the relevant ruling, but Section 301 China tariffs, Section 232 steel or aluminum tariffs, and ordinary MFN duties are not part of this refund process. Price Ridge separates refundable IEEPA line items from non-refundable duty types during the entry audit.

Price Ridge typically works with contingency filing claims of $10,000 or more in IEEPA duties paid. Larger claims of $500,000 or more may also qualify for immediate claim purchase at 75-85¢ on the dollar, subject to due diligence and documentation quality. Smaller or uncertain claims can still begin with the free eligibility review.

Phase 1 covers unliquidated entries where CBP has not completed final duty assessment, often including many 2026 imports. Phase 2 covers finally liquidated entries, often older entries where CBP has already issued final liquidation. Both may be eligible, but timelines differ, and filing early helps establish queue position for CBP review.

Price Ridge offers a free, no-obligation eligibility review. If your company proceeds with filing, the standard engagement is contingency-based, meaning there is $0 upfront cost and Price Ridge is paid only when CBP disburses the refund. The exact contingency percentage is discussed transparently before any engagement is signed.