Duty Drawback Eligibility by Tariff Program: The 2026 Matrix
Duty drawback under 19 U.S.C. 1313 refunds up to 99 percent of duties, taxes, and fees on imports that are later exported or used in qualifying manufacturing, but eligibility now differs sharply by tariff program: ordinary MFN duties, Section 301, Section 201, and the Section 122 surcharge are drawback-eligible; Section 232 is mostly barred with a narrow manufacturing carve-out since April 2026; AD/CVD is categorically excluded; and struck-down IEEPA duties are recovered through CBP's CAPE refund process instead. The matrix below is verified row by row against the controlling law.
Primary sources: 19 U.S.C. 1313, 19 CFR 190.3, Proclamation 11021, CSMS #68253075, CSMS #18-000419.
Which tariffs are drawback-eligible in 2026?
Eligibility is set per tariff program by the statute, each proclamation's drawback clause, and CBP guidance. Every row below was verified against those controlling sources.
Last verified: July 13, 2026
| Tariff program | Drawback? | The rule | Controlling authority |
|---|---|---|---|
| Regular MFN duties + MPF/HMF | Yes | Fully drawback-eligible, refundable at 99 percent on export or qualifying manufacture; MPF and HMF fees are refundable too. | 19 U.S.C. 1313; 19 CFR 190.3(a) |
| Section 301 (China lists) | Yes | CBP's published position: Section 301 duties are recoverable through drawback, up to 99 percent. No proclamation bars it. | CSMS #18-000419; 19 U.S.C. 1313 |
| Section 232 (steel, aluminum, copper, autos) | Mostly no | The proclamations bar drawback. Since April 2026, steel, aluminum, and copper allow a narrow manufacturing drawback for clause-13 goods only; unused and substitution drawback stay barred. Autos: no drawback. | Proclamation 11021; CSMS #68253075 |
| Section 201 safeguards | Yes | CBP states plainly that safeguard duties are drawback-eligible when goods are exported or used in qualifying manufacture. | 19 U.S.C. 1313; CBP Trade Remedies FAQ |
| IEEPA tariffs (2025-2026) | Moot | Drawback is the wrong tool. The fentanyl and border orders barred it, and after the February 2026 Supreme Court ruling these duties are recovered through CBP's CAPE refund process, not drawback. | EO 14193 sec. 3(g); CAPE guidance |
| Section 122 surcharge (from Feb 24, 2026) | Yes | CBP's implementing guidance expressly confirms drawback is available on the surcharge; standard procedures apply, up to 99 percent. | CSMS #67844987; 19 U.S.C. 1313 |
| Antidumping / countervailing duties | No | Categorically excluded from drawback since 1988, even if the goods are later exported. This is a long-standing rule, not a recent tariff-era change. | 19 CFR 190.3(b); 19 U.S.C. 1677h |
Drawback fundamentals
What drawback is, who qualifies, and how much actually comes back once the 99 percent cap and the lesser-of-two rule do their work.
- Duty Drawback: What It Is & How to Claim a 99% RefundThe complete first-principles guide: eligibility, claim types, timelines, and the filing path.
- Duty Drawback for Exporters: Who Qualifies and How to Claim ItThe exporter's view: unused and manufacturing drawback, documentation, and the five-year window.
- Duty Drawback Recovery Percentage: How Much Can You Recover?What the 99 percent cap means in practice and where real recovery rates land.
- The 'Lesser of Two' Rule in Substitution DrawbackWhy substitution claims get capped below expectations and how to model it before finance asks.
Recovery by tariff program
The program-specific plays, where the matrix above becomes money: Section 301 recovery is the big one.
- Section 301 China Tariff Drawback RecoveryRecovering the 25 percent China duties through drawback: eligibility, mechanics, and claim structure.
- Substitution Drawback for Chinese-Origin ImportsUsing 8-digit HTS substitution to recover Section 301 duties without tracing specific units.
- Manufacturing Drawback for Section 301 and Section 232Where manufacturing claims work, and exactly how the Section 232 bar and its 2026 carve-out apply.
Programs, operations, and vendors
Running drawback as a program rather than a one-off claim, and choosing who executes it.
- Unused Merchandise Drawback for E-commerce and 3PLsReturns-driven drawback for sellers and 3PLs: what qualifies as unused and how to document it.
- Sequencing FTZ, Drawback, First Sale, and MPFHow drawback fits alongside the other duty-optimization levers in a manufacturer's program.
- How to Choose a Duty Drawback Service ProviderFee models, claim ownership, and the questions that separate providers before you sign.
- Tariff Audit Software vs Duty Drawback: Which Recovers More?Two recovery motions compared: fixing past overpayments versus reclaiming duties on exports.
Duty drawback FAQ
Are Section 301 duties eligible for duty drawback?
Yes. CBP's published position, stated in CSMS #18-000419 and its Section 301 FAQ, is that Section 301 duties are eligible for drawback under 19 U.S.C. 1313, refundable up to 99 percent when the goods are exported or used in qualifying manufacturing. Claims must report both the Chapter 99 line and the underlying HTS code in the same order as the import entry.
Is Section 232 drawback-eligible in 2026?
Mostly no. Every Section 232 proclamation carries an express no-drawback clause. The one exception arrived in April 2026: Proclamation 11021 and CBP's CSMS #68253075 allow manufacturing drawback under 19 U.S.C. 1313(a)-(b) for steel, aluminum, and copper articles meeting the proclamation's clause-13 conditions. Unused and substitution drawback remain barred, and the automotive Section 232 duties allow no drawback.
Can I recover IEEPA tariffs through duty drawback?
No, and you should not try. The February 2025 fentanyl and border orders expressly barred drawback on those duties. After the Supreme Court struck down the IEEPA tariffs in February 2026, the recovery channel is CBP's CAPE refund process, which refunds the duties directly. Filing a drawback claim on IEEPA duties is the wrong tool for money that CAPE returns in full.
Are antidumping and countervailing duties drawback-eligible?
No. 19 CFR 190.3(b) excludes AD/CVD from drawback outright, a categorical bar in place since August 1988. Even if the merchandise is later exported or destroyed, duties assessed under an antidumping or countervailing duty order cannot be recovered through 19 U.S.C. 1313.
Is the Section 122 surcharge drawback-eligible?
Yes. CBP's implementing guidance, CSMS #67844987, states expressly that drawback is available for the additional duties imposed under the February 2026 Section 122 surcharge proclamation. Standard 19 U.S.C. 1313 procedures and the 99 percent cap apply. The surcharge itself is time-limited (150 days from February 24, 2026), but drawback claims lie on duties actually paid during that window.
How much of my duty can drawback actually recover?
The statute caps refunds at 99 percent of the duties, taxes, and fees paid, including MPF and HMF, so one percent is always retained. Real recovery depends on the claim type: substitution claims are further capped by the lesser-of-two rule, which pays on the lower of the import or substituted-article duty. The recovery-percentage guide below walks the math.
For general reference only. See compliance disclaimer.