Expert Duty Drawback for Manufacturers

A duty drawback for manufactured goods is a refund of certain customs duties paid on imported materials that are later used in manufacturing and exported, destroyed, or otherwise qualify under customs rules. For manufacturers, related duty recovery can also include refund claims tied to specific tariff programs. Price Ridge focuses on IEEPA tariff refund filings through CBP’s CAPE Declaration process.

A manufacturing drawback example would be a U.S. manufacturer importing motors, fasteners, electronics, or raw materials, using them in a finished product, and later exporting that product. The manufacturer may be able to recover eligible duties paid on the imported inputs. In Price Ridge’s IEEPA refund work, a manufacturer may recover unconstitutional IEEPA duties paid on imported components or finished goods.

Manufacturers may qualify if they were the Importer of Record on entries that paid IEEPA duties during the applicable 2025–2026 tariff period. Eligible imports may include components, raw materials, sub-assemblies, industrial equipment, or finished goods from affected origins such as China, Vietnam, India, Bangladesh, Cambodia, or Thailand. Price Ridge confirms eligibility through a free, no-obligation review.

The core records typically include CF7501 entry summaries, duty payment records, commercial invoices, packing lists, bills of lading or air waybills, and any CBP correspondence. Price Ridge coordinates with your customs broker to collect these documents and extract the specific entry numbers, HTS codes, IOR details, duty amounts, origin data, and liquidation status required for a CAPE Declaration.

CBP has indicated Phase 1 unliquidated entries may be reviewed within roughly 45–90 days after CAPE Declaration acceptance, although queue position can affect timing. Phase 2 finally liquidated entries have no announced CBP timeline. Price Ridge helps manufacturers file quickly, track CBP activity, respond to agency inquiries, and preserve queue position as early as possible.

Price Ridge manages the process from eligibility review through refund disbursement. That includes import history analysis, customs broker coordination, CF7501 review, IEEPA duty calculation, Phase 1 and Phase 2 sorting, CAPE CSV preparation, ACE portal submission through authorized channels, claim tracking, CBP liaison work, and reconciliation when the refund is paid.

Price Ridge offers contingency-based filing, meaning there is $0 upfront cost for the standard engagement. The fee is an agreed percentage of the refund and is only collected when CBP disburses funds. Exact pricing depends on claim size and complexity and is disclosed transparently before engagement. A free eligibility review is available before any commitment.

Yes, qualifying manufacturers with large refund claims may have liquidity options. Price Ridge can consider outright claim purchase at 75–85 cents on the dollar for claims of $500,000 or more, or financing against a pending refund in certain cases. These options are subject to due diligence, documentation quality, credit approval, and definitive agreements.