Short answer: yes. Section 301 duties on Chinese-origin goods are recoverable through duty drawback — often the single largest line in a claim. Here's the rule, the stakes, and how to get it back.
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Under 19 U.S.C. § 1313 and CBP guidance CSMS 18-000419, Section 301 duties on Chinese-origin merchandise are recoverable through drawback. You can get back up to 99% of the Section 301 duty paid on goods that are later exported or destroyed, looking back five years from the date of import.
Ordinary (MFN) duty rates are modest — often a few percent. Section 301 stacks 7.5% to 25% on top, specifically on Chinese-origin goods. For an importer with a China-heavy book that re-exports even a modest share, the Section 301 portion alone can run into six or seven figures over five years.
That's also why leaving it unclaimed is so expensive: the duty you're most likely to have overpaid is precisely the duty that's recoverable — and it's rolling off the five-year clock every day.
Aduaria scans your entry history, classifies every line to the correct HTS code, isolates the Section 301 duty, matches your imports to qualifying exports or destructions, and prepares the claim as a type-47 entry in CBP's ACE system. A licensed customs broker reviews and signs every claim.
General information, current as of 15 Aug 2026 — not legal advice. Tariff programs change; confirm current CBP guidance for your entries.
Yes. Section 301 duties on Chinese-origin goods are eligible for duty drawback under 19 U.S.C. § 1313, per CBP guidance CSMS 18-000419. You can recover up to 99% of the Section 301 duty paid on merchandise that is later exported or destroyed, going back five years from the date of import.
Up to 99% of the Section 301 duty attributable to the goods you export or destroy. Because Section 301 rates run from 7.5% to 25% on top of the ordinary duty, the recoverable amount on a China-heavy import book is often the largest single line in a drawback claim.
Not necessarily. Substitution drawback lets you claim against commercially interchangeable goods that share the same 8-digit HTS classification, so you don't need serial-level tracking between imports and exports.
Run a 60-second estimate on your own numbers, then let us pin the exact figure from your entries — before the five-year clock runs out.