The short answer
No. You cannot claim duty drawback on antidumping or countervailing duties. Congress says those duties are not treated as regular customs duties for drawback (19 U.S.C. 1677h), and CBP's drawback regulations bar them (19 CFR 190.3(b)). Section 232 is different: eligibility depends on the proclamation that covers your goods and the claim date. Many recent steel, aluminum, auto, and copper proclamations disallow drawback, while some later product-specific proclamations allow it or allow manufacturing drawback only. Section 301 duties remain drawback eligible; see Section 301 duty drawback.
Key takeaways
- AD/CVD: not drawback eligible (19 U.S.C. 1677h; 19 CFR 190.3(b)). CBP's drawback FAQ answer is simply "No."
- Ordinary customs duties on the same entry can still be claimed when the goods qualify; strip the AD/CVD amount out of the refund.
- Section 232: check the proclamation. CBP's older trade-remedies FAQ still points at early proclamations that barred 232 drawback, and later proclamations change the answer by product.
- Section 301 is eligible. Do not treat AD/CVD, Section 232, and Section 301 as one bucket.
Can you claim duty drawback on antidumping or countervailing duties?
No. For any law relating to the drawback of customs duties, antidumping and countervailing duties "shall not be treated as being regular customs duties" (19 U.S.C. 1677h). The TFTEA drawback regulations repeat the rule: "Drawback is not allowable on antidumping and countervailing duties" (19 CFR 190.3(b)). CBP's Drawback ACE FAQ answers the same question with "No." The USMCA drawback rules likewise list antidumping and countervailing duties as not subject to drawback (19 CFR 182.42(a)).
If an entry has both regular duties and AD/CVD, what can you recover?
Only the drawback-eligible duties, taxes, and fees on that entry. Ordinary customs duties, merchandise processing fees, and harbor maintenance taxes remain potentially recoverable under 19 CFR 190.3(a) when the merchandise is exported or destroyed under a qualifying provision. The AD/CVD portion stays out of the claim. Matching software and claim review need to keep those amounts separate so the claim does not seek a refund CBP will deny.
If we export products made with steel or aluminum, can we recover the Section 232 tariffs through drawback?
Only when the proclamation that covers your goods allows it. CBP's trade-remedies FAQ still summarizes early Section 232 steel and aluminum proclamations as making 232 duties ineligible for refund, citing Presidential Proclamations 9739 and 9740 and CSMS 19-000050. Later proclamations changed the picture by product and date. As summarized in our Section 301 drawback guide: the 2025 proclamations on steel, aluminum, autos, and copper, and the 2026 semiconductor proclamation, say no drawback is available; timber and lumber (October 2025) and pharmaceuticals (April 2026) allow drawback; truck parts and auto parts allow manufacturing drawback only (from November 1, 2025), as do qualifying steel, aluminum, and copper goods from trade agreement partners (from April 6, 2026), with additional conditional paths for drones and polysilicon. Always read the proclamation text for your HTS lines rather than relying on a general FAQ.
How do AD/CVD, Section 232, and Section 301 compare for drawback?
- Antidumping / countervailing: never drawback eligible under current statute and Part 190.
- Section 232: proclamation-specific. Many metal and auto actions disallow drawback; some later actions allow it or allow manufacturing drawback only.
- Section 301 (China): drawback eligible (CSMS 18-000419), with both Chapter 99 and Chapter 1 to 97 HTS numbers required on the claim (CSMS 19-000050). Details: Section 301 duty drawback.
- IEEPA: not a drawback question. After the Supreme Court held IEEPA does not authorize tariffs, refunds run through CBP's CAPE process. See IEEPA tariff refunds and ways to get tariff money back.
Where does Stable Software fit?
DrawbackAI by Stable Software matches imports to exports and assembles claims for customs brokers to file under their own filer code. Flat software license. No contingency, no percentage of the refund. See DrawbackAI.
Sources
- 19 U.S.C. 1677h: Drawback treatment of AD/CVD
- 19 CFR 190.3: Duties, taxes, and fees subject or not subject to drawback
- 19 CFR 182.42: Duties and fees not subject to USMCA drawback
- CBP: Drawback ACE frequently asked questions
- CBP: Drawback trade remedies frequently asked questions
- CBP CSMS 19-000050: Section 301 and related reporting on drawback claims
- 19 U.S.C. 1313: Drawback and refunds
Related
Frequently asked questions
Can you claim duty drawback on antidumping or countervailing duties?
No. 19 U.S.C. 1677h and 19 CFR 190.3(b) exclude antidumping and countervailing duties from drawback. CBP's drawback FAQ gives the same answer.
If we export products made with steel or aluminum, can we recover the Section 232 tariffs through drawback?
Only if the proclamation that covers your goods allows it. Early steel and aluminum proclamations barred Section 232 drawback; some later product-specific proclamations allow drawback or manufacturing drawback only. Check the proclamation for your HTS lines.
Are Section 301 duties treated the same as AD/CVD for drawback?
No. Section 301 duties are drawback eligible. AD/CVD duties are not. Report both the Chapter 99 and regular HTS numbers on a Section 301 claim.
Can I still claim drawback on the regular duties when the same entry also has AD/CVD?
Yes, when the merchandise otherwise qualifies. Exclude the antidumping and countervailing amounts; claim only the eligible ordinary duties, taxes, and fees.