How to file a Section 301 tariff refund in 2026

A step-by-step guide for importers seeking refunds on Section 301 duties: eligibility, protest timing, HTS review, and the paperwork CBP actually reads.

If your company imported goods from China between 2018 and today, there is a reasonable chance you overpaid on Section 301 duties. Refunds are not automatic — you have to ask for them, and you have to ask correctly. This guide walks through how eligibility works in 2026, the two paths to a refund, and the documentation CBP actually reviews.

Who is eligible

Eligibility falls into two buckets. First, entries covered by a granted exclusion — if your HTS subheading was on an active exclusion list at time of entry, you can claim a refund for duties paid within the exclusion window. Second, misclassified entries — a large share of Section 301 overpayments come from HTS codes assigned too broadly at entry.

The two refund paths

1. Post-Summary Correction (PSC)

Available within 300 days of entry, before liquidation. This is the fastest path — a corrected entry summary that CBP can process without a formal protest. Use it when you catch the error early.

2. Protest under 19 U.S.C. § 1514

Filed within 180 days of liquidation. This is the path most importers end up on because errors surface during audit or reconciliation, months after entry. Protests carry more paperwork but recover the same duties.

The single most common mistake: waiting past the 180-day protest window. Once an entry liquidates and the window closes, the duty is legally final, regardless of how clearly it was wrong.

What CBP actually reviews

Commercial invoice with clear product descriptions
Bill of materials or spec sheet supporting the HTS reclassification
Country-of-origin documentation (mill certs, factory affidavits)
Entry summary (CBP Form 7501) marked with the corrected HTS
Written legal argument citing the applicable HTS chapter notes and rulings

Realistic timing

Post-Summary Corrections typically resolve in 30–90 days. Protests run 6–18 months from filing to refund. Neither is fast, but both compound — importers who file a rolling program recover a steady stream of duties rather than one lump sum.

What this looks like for a mid-market importer

A single container of misclassified electronics can hold $40,000–$120,000 of recoverable Section 301 duty at 25%. A twelve-month audit across a portfolio of SKUs regularly surfaces seven-figure exposure. The math is worth the paperwork.

Want us to review your entries? The Tariff Refunds workspace walks through a no-obligation entry audit.