Are 301 Tariffs Eligible for Duty Drawback?

Customs Question of the Month

CUSTOMS QUESTION OF THE MONTH
with Licensed Customs Broker, Jessica Parks Nov. 2020

Q: Are 301 tariffs eligible for duty drawback?

A: Yes, However Duty drawbacks, or refunds, of these duties can only occur under specific circumstances. Your goods are eligible for duty drawback if, after being imported into the U.S., they are subsequently exported without ever entering U.S. commerce, OR they are legally destroyed or disposed of without ever entering U.S. commerce.

For more information on 301 Tariffs and Duty Drawback, please email [email protected]