TFTEA

• Substitution at 8 digits. Substituted goods must be classified under the same 8-digit HTS subheading as the imported goods (19 U.S.C. 1313(j)(2) and (b)), replacing the commercially interchangeable and same kind and quality tests. For unused merchandise, if the 8-digit description begins with "other", the goods must match at 10 digits instead (1313(j)(5)).
• A lesser-of cap on substitution. Substitution refunds are 99% of the lower of the duties paid on the import or the duties the exported article would owe if imported (1313(l)(2)). See the lesser-of rule.
• Five years for almost everything. Claims are due within five years of import (1313(r)(1)), and goods must be exported, destroyed or used in manufacturing within the same five years. See the drawback claim deadline.
• Electronic filing. Claims are filed electronically in ACE (1313(r)(4)).
• Business records instead of certificates. Ordinary business records show transfers of merchandise (1313(b)(2)(C) and (j)(2)), replacing certificates of delivery.
• New rules on proof of export, liability and bills of materials (1313(i), (k) and (b)(3)).

TFTEA was signed on February 24, 2016, and its drawback changes apply to claims filed on or after February 24, 2018. For one year, until February 23, 2019, claimants could choose between the old rules (19 CFR Part 191) and the new ones; no claims under the old rules could be filed after that (19 CFR 191.0). CBP published its final rule creating 19 CFR Part 190 (CBP Dec. 18-15, 83 FR 64942) on December 18, 2018. Every claim filed today follows TFTEA and Part 190.

Yes. Drawback refunds up to 99% of the duties, taxes and fees paid, as it already did for most claim types before TFTEA. What changed is that substitution claims are now capped by the lesser-of rule. Whether a particular tariff can be refunded depends on the tariff: Section 301 duties are drawback eligible, while Section 232 eligibility depends on the product and the date. See Section 301 duty drawback.

The claim types survive: unused merchandise (1313(j)), manufacturing (1313(a) and (b)) and rejected merchandise (1313(c)) drawback. So do the core obligations: proof of import and export, a notice of intent on CBP Form 7553 before export or destruction unless you hold a waiver of prior notice, and records kept for three years after the claim liquidates (19 CFR 190.15).

DrawbackAI by Stable Software matches imports to exports under the TFTEA substitution rules and assembles claims for customs brokers, who file them for their importer clients under their own filer code and POA. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.