How to File a Duty Drawback Claim with CBP

Many of us have asked this: I’m going to be re-exporting the goods back from the USA—do I still have to pay duty?

It feels frustrating, right? 

You pay import duties upfront, move the goods through your supply chain, ship them out of the country… and still end up losing money on taxes for products that don’t even stay in the U.S.

But here’s the part most businesses don’t realize: you can actually get that money back by filing a duty drawback claim with CBP.

If the process sounds confusing, don’t worry. This guide breaks it all down step-by-step—what documents you need, how to file a duty drawback, who qualifies, and how to avoid the mistakes that slow down refunds.

What Is a CBP Duty Drawback Claim?

A duty drawback claim is simply a request you file with U.S. Customs and Border Protection (CBP) to get back the import duties, taxes, or fees you originally paid on goods that were later exported or destroyed.

More details read

How to File a Duty Drawback Claim with CBP

Now that you know what a duty drawback claim is and why CBP handles it, the next question is the one everyone really wants answered: “Okay… so how do I actually file it?”

Step 1: Gather Your Import & Export Documents

Every drawback claim starts with documentation. CBP needs proof of what you imported, what you exported, when it happened, and how the two connect.

The IOR must maintain the following forms :

• Proof of importation (7501, commercial invoice, PGAs)
• Proof of export (B/L, AWB, AES filing)
• Bills of materials (for manufacturing claims)
• Inventory & traceability records
• Claim filed within 5 years of import date

Common documents include:

• Bill of Entry / Entry Summary (CBP Form 7501)
• Commercial invoices
• Packing lists
• Bills of lading or airway bills
• Export documentation (AES filing, commercial invoice, etc.)
• Proof of duties paid
• Any manufacturing or usage records (if applicable)

Having these ready upfront avoids delays later.

Step 2: Identify the Type of Drawback You Qualify For

CBP offers different types of drawbacks, and each one has specific documentation requirements.

You may fall under:

• Unused merchandise drawback
• Manufacturing drawback
• Rejected merchandise drawback
• Substitution Drawback
• Tax & Fee Refund (Harbor Maintenance Fee / Some Excise Taxes)
• Drawback for Returned U.S. Goods (if applicable)
• Destruction-Based Drawback

Knowing your category helps you match the right imports to the right exports. To know in detail read

Step 3: Match Imports to Exports

This is where accuracy matters. CBP wants to see a clear link between the imported and exported goods—whether it’s a direct match (same product) or a substitution match (similar products with the same HTSUS classification).

Clean, organized records make this step much easier.

Step 4: Submit Your Claim Through the ACE Portal

• All duty drawback claims must be filed electronically through the CBP ACE (Automated Commercial Environment) Portal.
• This is where you upload all your supporting documents, claim forms, and data for CBP to review.
• If you’re new to ACE, the setup can feel a bit technical—especially when linking importer accounts, verifying filer permissions, or navigating the document submission screens. 
• Many companies choose to work with a trade professional (call +1 201-377-2130) who already understands the ACE workflow, just to avoid the back-and-forth errors that can delay a refund.

Step 6: Respond to CBP Requests and Track Your Claim

CBP may ask for clarification, additional documents, or corrections. Staying responsive helps avoid delays.

You can monitor the status of your claim directly in ACE.

Step 7: Receive Approval

• Once everything checks out, CBP approves the claim and processes your refund.
• Timelines vary depending on complexity, accuracy of documents, and whether this is your first time filing.

Scenarios Where Drawback Is Not Allowed

By now, you can see how the drawback filing process works and what CBP expects at each step. 

But before you move forward with a claim, it’s just as important to understand situations where drawback cannot be claimed—because filing in ineligible scenarios often leads to automatic denials and long delays.

Here are the most common cases where duty drawback is not permitted:

• When goods entered the U.S. for consumption and were used
  • If the product was used, altered, or consumed domestically before export, it will not qualify.
• When goods are exported or sold to Canada or Mexico
  • Unless the claim fits specific USMCA-related rules, drawback isn’t allowed for these destinations.
• When duties were already refunded through another program
  • If another government program or incentive has already returned the duty, you can’t claim it twice.
• When documentation is incomplete or missing
  • Missing import records, export proof, or assignment letters can immediately disqualify a claim.

Having clarity on these scenarios saves you time, prevents unnecessary filing attempts, and helps you focus only on claims with real refund potential.

Time Frame For Applying Duty Drawback

Understanding eligibility is only half the story—timing matters just as much. CBP has strict deadlines for when goods must be exported, when claims must be filed, and how long records must be kept.

Missing any of these timelines can make an otherwise valid claim ineligible.

Here’s a clear breakdown of every time frame you need to know:

• Filing Time Limit
  • You must file your duty drawback claim within 5 years from the date of importation.
  • This 5-year window applies to all drawback types—unused, manufacturing, substitution, rejected merchandise, and more.
  • It’s generous, but many businesses still miss it simply because they don’t monitor import dates closely.
• Export or Destruction Deadline
  • For a drawback claim to be valid:
    • The merchandise must be exported or destroyed within 5 years
    • Export/destruction must occur before you file the claim
  • If goods are exported after the deadline or you try to file before the export happens, CBP will not accept the claim.
• CBP Processing Time (After Submission)
  • After you submit a complete claim, CBP typically takes 3 to 12 months to process it and issue payment.
  • The timeline depends on:
    • Completeness and accuracy of your documents
    • The type of drawback you’re claiming
    • Whether you’re a first-time claimant
    • The workload at the CBP Drawback Center overseeing your claim
  • The fastest approvals happen when a claim is:
    • Fully documented
    • Pre-validated
    • Submitted cleanly through the ACE Drawback Portal
• Recordkeeping Requirement
  • The Importer of Record (IOR) must keep all related records for 3 years after liquidation of the drawback claim.
  • This includes import data, export documents, correspondence, and proof of duties paid.
  • Good recordkeeping can make future claims faster and help avoid CBP audits or rejections.

Common Mistakes to Avoid When Filing a Duty Drawback Claim

Even though the drawback process is straightforward once you understand it, a few common mistakes can easily slow down your claim—or worse, cause CBP to deny it. 

Here are the biggest pitfalls to watch out for:

• Missing or Incomplete Documentation
  • Drawback is a documentation-driven process. Missing import records, export proof, or assignment letters are among the most common reasons claims get rejected.
• Filing With the Wrong Drawback Type
  • Using manufacturing drawback when your goods were unused—or vice versa—leads to mismatched data and long delays during CBP review.
• Incorrectly Matching Import and Export Data
  • HTS codes, quantities, and product descriptions must align. Even small inconsistencies can trigger CBP questions.
• Not Using the ACE Portal Correctly
  • Incorrect ACE setup, missing attachments, or uploading the wrong formats can slow CBP processing significantly.
• Filing Outside the Allowed Time Window
  • Missing the 5-year deadline for export or filing is an irreversible error—CBP won’t make exceptions.
• Overlooking Assignment Requirements
  • If you didn’t directly import the goods, you need an assignment letter from the importer of record. Many businesses forget this step.

These mistakes are completely avoidable with proper organization and experienced guidance. Many companies prefer working with trade professionals who already understand CBP requirements and the ACE Portal so their claims move through the system smoothly the first time.

Why us?

A recent client came to us with the same challenge. They had paid a substantial amount in duties on imported goods that were later re-exported, but they had no idea a refund was even possible.

Their records were inconsistent, some export documents were missing, and the ACE Portal setup was new to them.

We stepped in and handled everything end-to-end:

• Reviewed their import history
• Collected and organized all required documents
• Coordinated directly with CBP to clarify discrepancies
• Prepared and filed the ACE drawback claim
• Responded to every CBP request on their behalf

A few months later, their claim was approved—and they received their refund without dealing with the usual back-and-forth that slows most filings.

This is one short example of how we make a complex process simple, accurate, and stress-free.

1. What documents do I need to file a duty drawback claim with CBP?

You’ll need import records (CBP Form 7501), commercial invoices, proof of duties paid, export documents (AES, B/L, AWB), and any manufacturing or inventory records.

2. How do I file a duty drawback through the ACE Portal?

All claims must be submitted electronically in ACE. You upload supporting documents, complete the drawback forms, and track CBP reviews and requests. Help

3. Who is eligible to file a duty drawback claim?

Importers, exporters, manufacturers, or parties with legal rights to the goods can file—provided the goods were exported, destroyed, or qualify under CBP’s drawback categories.

4. How long do I have to apply for duty drawback after import?

You must file your claim within 5 years from the date of import, and the goods must be exported or destroyed within the same timeframe.

5. What are the most common mistakes when filing a drawback claim?

Common issues include missing documents, mismatched import/export data, filing under the wrong drawback type, incorrect ACE submissions, and missing deadlines.