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Section 301 refund

Chasing a Section 301 refund? Here's what's actually recoverable.

Straight talk: the Section 301 China tariffs are still in force, and they are generally not refundable. What the Supreme Court struck down in February 2026 was a different program, the IEEPA emergency tariffs. CBP is refunding those now, billions already paid. If you paid them in 2025, you are likely owed money. We tell you which is which, for free, then file only the claims that hold.

Check what you can actually recover How a refund works ↓

Free audit. A licensed broker files. 15% only if CBP pays you. No recovery, no fee.

What is a Section 301 tariff?

Section 301 of the Trade Act of 1974 lets the US Trade Representative impose extra tariffs when a foreign country is found to use unfair trade practices. The version that hits most importers is the set of additional duties on Chinese-origin goods, phased in from 2018 across four lists:

  • List 1 and List 2. Mostly industrial and intermediate goods.
  • List 3. A $200B sweep that pulled in a huge range of consumer products.
  • List 4A. Another broad consumer tranche: apparel, electronics accessories, household goods.

These surcharges sit on top of the normal duty rate for each HS code, and they are still being collected. The recent court rulings did not void them.

Section 301 vs the tariffs that were actually voided

Here is the part most importers get wrong, because the headlines blur it together. There are two separate China-tariff programs, and only one is in play for refunds:

  • Section 301 (2018, Lists 1 to 4A). Still in force. Courts have largely upheld it. Generally not refundable.
  • IEEPA emergency tariffs (2025). The "reciprocal" and emergency duties imposed under the International Emergency Economic Powers Act. The Supreme Court ruled in February 2026 that these exceeded the president's authority. CBP opened a refund portal (CAPE, in the ACE system) in April 2026 and is now issuing refunds. This is the layer that is recoverable if you paid it.

Both stack on your duty, both got called "the China tariffs," so importers lump them together. But if you go after a "Section 301 refund," you are usually chasing money that is not there. The real question is how much of what you paid in 2025 was the IEEPA layer. That is what an audit pulls apart.

HS Mate flags the recoverable entries and a licensed customs broker files them. This page is general information, not legal advice. Your audit report sets out the basis and the deadline for each entry so you can decide what to file.

Are you worth auditing?

You probably are if most of these are true:

  • You imported Chinese-origin goods in 2024 or 2025.
  • You paid the 2025 IEEPA / reciprocal duties, not just the older Section 301 surcharge.
  • Your annual customs spend is meaningful (even $50k/yr is worth a look).
  • The entries are recent enough that the protest window has not closed.

If you are an Amazon FBA or Shopify importer who shipped from China in 2025, you very likely paid the IEEPA layer. See FBA HS codes for how these duties show up on your shipments.

Sounds like you? Start your free audit right here.

We separate the IEEPA layer you may get back from the Section 301 surcharge that stays, per entry, with the deadline for each. Just your email to start.

Free audit. Just your email to start.

  • Free audit. No card, no obligation.
  • A licensed broker files. You sign, we submit.
  • 15% only if CBP pays you. Otherwise nothing.

We reply within 24 hours with a first read. Full audit takes 3 to 7 business days.

How a tariff refund is filed

A refund is not a form you fill in once. It is a claim against specific customs entries, each on its own clock:

  1. Pull the entries. CBP form 7501 entries from 2024-2025, or a CBP ACE export. Your customs broker can supply these.
  2. Separate the recoverable duty. Pull the IEEPA layer the rulings voided apart from the Section 301 surcharge that stays, and confirm the classification was the most favorable available.
  3. File through CBP's CAPE portal. Since April 2026, IEEPA refund claims go through the Consolidated Administration and Processing of Entries tool in CBP's ACE system. Only the importer of record on the entry, or the licensed broker who filed it, can submit. For older liquidated entries that fall outside the CAPE window, the backstop is a protest (generally due within 180 days of liquidation).
  4. CBP reliquidates and pays. Accepted claims are generally refunded within 60 to 90 days, electronically, principal plus interest.

Why moving now matters

Two clocks are running. First, each entry has a hard cutoff: once it liquidates and its window closes, the refund for that entry is generally lost, even though the tariff was voided. Your oldest entries close first, so waiting a quarter can quietly forfeit the largest claims.

Second, the government has moved to appeal the order that currently lets importers who were not named plaintiffs claim these refunds. While that order stands, the path is open to everyone who paid. If a court narrows it, the easy route could close for importers who have not yet filed. Getting your claim in now protects it.

Do it yourself, or have it filed

You can file protests yourself. The procedure is public. What makes it slow is matching hundreds of entries to the right voided regime, confirming the classification on each, and tracking a different deadline per entry. That is the work HS Mate does:

  • Free audit. We tell you, per entry, what is potentially recoverable and by when.
  • 15% contingency to file. If CBP refunds you, we take 15%. If nothing comes back, you owe nothing.
  • You stay in control. We draft, you sign, we submit.

Start the free tariff audit →

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