Section 301 retroactive recovery: (1) approved exclusions (refund during active exclusion period), (2) drawback for goods subsequently exported, (3) protests challenging Section 301 application (wrong country of origin claimed). Section 301 was not affected by the SCOTUS IEEPA ruling and remains in force.
This guide covers Section 301 Retroactive Recovery. Refund and recovery work spans multiple statutes and mechanisms – drawback, CAPE refunds, PSCs, protests, reliquidation under § 1520.
For SMB importers, the practical implementation depends on volume, sector, and operational structure.
Exclusion-based refunds
USTR exclusion approval provides refund eligibility for duty paid during active exclusion. Specific filing windows.
Drawback eligibility
Section 301 duties on goods subsequently exported are recoverable through drawback at standard rates.
Protest filings
Where Section 301 was incorrectly applied (country of origin error, classification error), protests within 180 days of liquidation can recover.
What is NOT refundable
Section 301 duty correctly paid on China-origin goods, where no exclusion applied, is not refundable.
Frequently asked questions
When is this most relevant?
For SMB importers facing audit, refund opportunity, or compliance gap remediation.
What documentation matters?
CBP forms, supporting records, supplier certificates, and BOM analysis as applicable.
What is the timeline?
Simple matters 2-4 weeks; complex audits or refund filings 3-12 months.
What does this cost?
Project scope $5,000-$45,000 depending on complexity. Refund work often on contingency.
How do I begin?
Book a 15-minute scoping call. We confirm fit before any engagement.
Get started
Run a refund opportunity audit on your import history. Free preliminary estimate.