Duty Recovery | Direct Recovery Solutions
🌐 Customs & Import Duty Recovery

Recover Overpaid
Import Duties &
Customs Charges

Misclassified goods, overpaid tariffs, and unclaimed duty drawback opportunities are costing importers billions. We identify every dollar owed and recover it — with zero upfront cost.

$4.1B
In unclaimed duty drawback annually (US)
99%
Of importers overpay without knowing
5 yrs
Maximum lookback period for claims
International customs and import duty documents
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$218,500 Duty drawback recovered for an importer

Trusted by importers & exporters nationwide

✔ Licensed Customs Brokers ✔ All Major Trade Lanes ✔ Up to 5-Year Lookback ✔ Performance-Based Only
Cargo ships at port representing international trade and import duties
⚠ You’re likely overpaying every shipment

Most Businesses Overpay Import Duties — and Never Get a Refund

Customs duty calculations are extraordinarily complex. Tariff classifications, valuation methods, free trade agreement eligibility, and duty drawback rules change constantly — and mistakes are common. The problem is that CBP and foreign customs authorities don’t volunteer corrections. You have to know to ask, know what to ask for, and file within strict time limits.

Most importers pay what they’re billed and move on. That means millions in overpayments go unrecovered every year — sitting unclaimed, expired, and lost.

The U.S. Customs and Border Protection estimates that over $4.1 billion in eligible duty drawback goes unclaimed by American importers annually. Most businesses simply don’t know the money exists, let alone how to claim it.

Every Type of Duty Overpayment,
Covered by Our Experts

Our licensed customs brokers and trade compliance specialists audit your import history across every recovery pathway available to your business.

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Duty Drawback

When goods you import are subsequently exported, destroyed, or used in manufactured exports, you’re entitled to a refund of up to 99% of duties paid. We identify, calculate, and file all three drawback types: manufacturing, unused merchandise, and rejected merchandise.

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Tariff Classification Corrections

Goods are frequently classified under the wrong HTS code — either by the importer, the customs broker, or the carrier. A single digit error can mean thousands in excess duties. We audit your entry history and file protest claims for every misclassification we find.

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Free Trade Agreement Recovery

If your goods qualify under USMCA, KORUS, CPTPP, or other FTAs but you didn’t claim preferential rates at the time of entry, you can still recover the difference retroactively. We assess FTA eligibility and file the necessary claims before the window closes.

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Customs Valuation Disputes

CBP often disputes the declared value of imported goods, demanding additional duties. We work with licensed customs brokers to challenge improper valuation adjustments and recover overpayments resulting from appraisement decisions that were not justified.

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First Sale Valuation

Many importers pay duties on the price their middleman charges, not the original manufacturer’s price. First sale valuation allows duties to be calculated on the lower first transaction price — and we can often apply this retroactively to recover the difference.

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Section 301 & AD/CVD Recovery

Goods subject to Section 301 tariffs or antidumping/countervailing duties that were later found to be incorrectly assessed — or for which exclusions were granted — may be eligible for refunds. We track all exclusion activity and file for every applicable refund.

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Foreign Customs Duty Recovery

We coordinate recovery in key markets including the EU, Canada, Mexico, the UK, and across Asia-Pacific — working with in-country partners to recover overpaid VAT on imports, customs duties, and import taxes paid in error.

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Returned Goods Relief

Goods exported and then returned to the US may qualify for duty-free re-importation or a full refund of duties paid. We identify eligible returned merchandise transactions and ensure the correct duty treatment is applied or refunded.

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Reconciliation Entry Corrections

For importers who use reconciliation to finalize entries — particularly those with transfer pricing, royalties, or assists — we review filed reconciliations to ensure no duties were overpaid and file corrections where they were.

Understanding Your Recovery Options

Every importer’s situation is different. Explore the main recovery pathways and see which apply to your business.

Freight trucks representing export activity for duty drawback

Duty Drawback: Your Biggest Recovery Opportunity

Duty drawback is a US Customs program that allows importers to recover up to 99% of duties, taxes, and fees paid on imported merchandise that is subsequently exported or destroyed. It’s the single largest duty recovery opportunity for most importers — and the most underutilized.

There are three main types of drawback, each with different eligibility requirements and filing timelines:

Manufacturing Drawback — goods used in the production of exported articles. Includes both direct identification and substitution methods.
Unused Merchandise Drawback — imported goods exported in the same condition without being used in the US. Most straightforward; substitution also available.
Rejected Merchandise Drawback — goods found to be defective, not conforming to specification, or shipped without consent — and returned to the exporter.
5-Year Filing Window — drawback claims must be filed within 5 years of the date of importation. We maximize your lookback period to capture every eligible transaction.
TFTEA Modernization — the Trade Facilitation and Trade Enforcement Act simplified drawback rules significantly. Many importers haven’t updated their programs to take full advantage.
Assess My Drawback Eligibility →
Business reviewing customs classification documents

Tariff Classification Errors: The Silent Overcharge

Every imported product must be assigned a Harmonized Tariff Schedule (HTS) code that determines the applicable duty rate. With over 17,000 possible classifications and frequent updates, misclassifications are extremely common — and almost always result in excess duty payments.

We systematically audit your import entries against the current HTS schedule, CBP rulings, and court precedents to identify every misclassification in your history.

Complete HTS review of your top commodity codes by duty spend
Cross-referenced against all relevant CBP binding rulings and NY/HQ rulings
Post-entry amendments and protest filings within the 180-day protest period
Voluntary prior disclosure for entries outside the protest window, where appropriate
Prospective classification recommendations to reduce your ongoing duty burden
Audit My Classifications →
International trade and free trade agreement documents

Free Trade Agreement Recovery: Preferential Rates You Didn’t Claim

The United States has free trade agreements with 20 countries — covering over $1.5 trillion in annual two-way trade. Goods that qualify for preferential duty rates under USMCA, KORUS, CAFTA-DR, and other FTAs are often imported under normal MFN (most favored nation) duty rates simply because the importer didn’t claim FTA treatment at the time of entry.

In most cases, FTA treatment can be claimed retroactively through a post-entry amendment or protest for up to one year after entry, or by filing a Post-Summary Correction within 270 days. We recover the difference.

USMCA / CUSMA (US–Mexico–Canada) — including origin determination and tariff preference levels
KORUS (US–Korea), CPTPP-adjacent lanes, Singapore, Chile, Peru, Colombia, and more
Retroactive FTA claims where Certificates of Origin can be obtained from suppliers
Supplier outreach and documentation management handled entirely by our team
Check My FTA Eligibility →
Manufacturing and tariff recovery for Section 301 goods

Section 301 Tariff & AD/CVD Refund Recovery

The Section 301 tariffs on Chinese-origin goods — ranging from 7.5% to 25% — created massive duty burdens for importers. The USTR granted thousands of temporary product exclusions over the course of the tariff program. For importers who paid the additional duty on goods covered by an exclusion, retroactive refunds are available.

Similarly, antidumping and countervailing duty (AD/CVD) orders are frequently applied in error, or rates are subsequently revised downward through annual administrative reviews. We identify and recover overpayments in both scenarios.

Review of Section 301 List 1, 2, 3, and 4A entries against all granted exclusions
Refund claims for goods covered by exclusions that were not applied at time of entry
AD/CVD rate review against final determination and annual review rates
Cash deposit overpayment recovery when final assessment rates are lower than deposits paid
Scope ruling analysis for goods that may fall outside the covered merchandise description
Assess My 301 / AD-CVD Recovery →
Container ship at port representing importers eligible for duty recovery

If You Import, You’re Almost Certainly Eligible

Duty recovery opportunities exist across virtually every industry that sources goods from overseas. The more complex your supply chain, the more likely overpayments exist — and the larger the recovery potential.

Apparel & Footwear
Consumer Electronics
Industrial Machinery
Automotive Parts
Chemicals & Plastics
Furniture & Home Goods
Food & Beverage
Medical Devices
Sporting Goods
Agricultural Products
Steel & Aluminum
E-Commerce Importers
Pharmaceuticals
Toys & Games
Retail Chains

Not seeing your industry? If you import goods into the US (or other markets), contact us — we’ll assess your eligibility at no cost or obligation.

Trade compliance team working on customs duty recovery claims

From Import History
to Recovered Duties in 5 Steps

You provide your import records. We handle everything else — classification review, eligibility analysis, documentation, and claims filing with CBP and foreign customs authorities.

01

Free Import Audit & Eligibility Assessment

Share 12 months of import entry records (ACE reports, CF-7501s, or broker reports). Our customs specialists identify every recovery pathway available across your commodity profile.

02

Recovery Opportunity Report

We deliver a detailed report outlining every identified overpayment, the applicable recovery program, the estimated refund value, and the filing timeline — before any work begins.

03

Documentation & Supplier Coordination

We collect required documentation — Certificates of Origin, manufacturing records, export documentation, supplier cost data — and coordinate directly with your supply chain partners on your behalf.

04

Claims Filing & CBP Liaison

Our licensed customs brokers prepare and file all protests, drawback entries, post-entry amendments, and refund claims with CBP (or the applicable foreign customs authority) — and manage all follow-up correspondence.

05

Refund Payment & Ongoing Monitoring

Approved refunds are paid directly to your business. We continue monitoring your import activity for new recovery opportunities every quarter — maximizing total recovery over time.

Why Importers Choose
Direct Recovery Solutions

Customs duty recovery is a specialized discipline. Our team combines licensed customs brokerage, trade law expertise, and claims technology to maximize every recovery — at zero upfront risk.

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Licensed Customs Brokers

Every duty recovery engagement is led by a licensed customs broker with deep CBP knowledge. No paralegals, no generalists — only certified experts who know customs law inside and out.

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100% Performance-Based

We earn only when you recover. No upfront retainers, no hourly fees, no charges if we don’t find recoverable duties. Our incentives are perfectly aligned with your outcome.

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Multi-Pathway Analysis

We evaluate every available recovery program simultaneously — drawback, classification, FTA, Section 301, first sale, and more — so you never leave money on the table through a partial analysis.

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Maximum Lookback Recovery

We file to the maximum permitted lookback — 5 years for drawback, 180 days for protests — and use every available mechanism to extend recovery windows wherever legally permissible.

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Compliance-Safe Filing

Every claim we file is accurate, documented, and fully compliant with CBP regulations. We never file speculative or unsupported claims that could attract audit scrutiny or damage your importer of record standing.

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Global Trade Lane Coverage

From US duty drawback to EU customs recovery and APAC import tax refunds, we coordinate multi-jurisdiction recoveries through a network of licensed in-country customs advisors.

Real Duty Recoveries.
Real Importers.

Every figure below represents duties our clients were legally owed — they just didn’t know it until DRS found it.

$218,500

Consumer Goods Importer — Duty Drawback

Manufacturing drawback program established for a mid-size apparel brand importing fabrics and exporting finished goods. 4-year lookback, 99% duty recovery on qualifying exports.

$94,800

Electronics Distributor — Section 301 Exclusions

Retroactive refunds recovered for 14 product lines covered by USTR exclusions that weren’t applied at time of entry across 28 months of imports from China.

$167,000

Industrial Parts Manufacturer — USMCA Recovery

Retroactive USMCA preferential claims filed for qualifying goods sourced from Mexico that had been entered under standard MFN rates due to missing CO documentation.

$51,200

Furniture Retailer — HTS Classification Corrections

Systemic misclassification of upholstered seating identified across 3 years of entries. Protests and post-entry corrections recovered excess duty payments with interest.

$340,000

Footwear Brand — First Sale Valuation Program

Switched from transaction value to first sale valuation, reducing dutiable value by an average of 18% — recovering duties overpaid on prior entries and reducing ongoing costs significantly.

$29,400

Small Importer — Rejected Merchandise Drawback

A small business importing specialty goods identified $29K in drawback on returned defective merchandise — a program they had never heard of before working with DRS.

Common Questions About
Customs & Duty Recovery

How far back can duty recovery claims be filed?
It depends on the recovery type. Duty drawback claims can be filed up to 5 years from the date of importation. CBP protests (for classification errors, valuation disputes, etc.) must generally be filed within 180 days of the liquidation of the entry. Section 301 exclusion refunds have their own specific windows. We assess and maximize the lookback period for every recovery pathway applicable to your imports.
Do I need to have a formal duty drawback program already in place?
No. In fact, most of our clients have never filed a drawback claim before. We establish the entire program — determining eligibility, identifying qualifying entries, preparing documentation, and filing claims from scratch. If you’ve been importing and exporting (or destroying) goods for years without a drawback program, you likely have significant unclaimed refunds waiting.
Will filing duty recovery claims attract scrutiny from CBP?
No — when claims are properly prepared and documented. Duty drawback, protests, and FTA retroactive claims are all standard CBP processes. We file only claims that are fully supported by documentation and compliant with applicable regulations. Properly filed claims do not increase audit risk and are entirely within your legal rights as an importer.
What records do I need to provide to get started?
At minimum, we need your ACE Importer Activity report (available from CBP’s ACE portal at no cost) covering 12–24 months of imports, plus entry summaries (CF-7501s) for your highest-duty entries. For drawback specifically, we’ll also need export records or destruction certificates. Our team guides you through every data request and handles the rest.
How long does it take to receive duty refunds from CBP?
CBP protest decisions typically take 30–90 days for straightforward claims, though complex matters can take longer. Drawback claims processed through the Automated Drawback System (ACE) are typically approved in 60–90 days for routine filings. FTA retroactive claims processed as Post-Summary Corrections can be resolved in as little as 30 days. We track every claim and follow up proactively throughout the process.
What is your fee structure for duty recovery?
We work on a pure contingency basis — we earn a percentage of the duties actually recovered and refunded to your business. There are no upfront fees, no retainers, and no charges if we do not identify and successfully recover any duties. Our fee is agreed upon in writing before any work begins and only applies to amounts we recover on your behalf.
My customs broker handles our imports — can DRS still help?
Absolutely. Our duty recovery service is entirely separate from and complementary to your existing customs broker relationship. We are not replacing your broker — we are auditing historical entries for recovery opportunities that are typically outside the scope of a standard brokerage engagement. We coordinate directly with your broker as needed and do not disrupt your import operations.
Can DRS help recover duties paid in countries outside the US?
Yes. We coordinate recovery in the EU (import VAT and customs duties), Canada, Mexico, the UK, and select APAC markets through our network of licensed in-country customs advisors. International recovery timelines and eligibility rules vary by jurisdiction — we assess each market individually during the initial audit.
Cargo containers at harbor representing import duty recovery

Find Out What Customs Duties
You’re Owed — For Free

Our free import audit identifies every recovery pathway available to your business and estimates your refund potential — with no obligation and no upfront cost.

Start My Free Duty Audit →

No upfront fees. No obligation. We earn only when you recover.

Request Your Free
Duty Recovery Audit

Tell us about your import activity and we’ll reach out within one business day to explain exactly what we can recover — and how much it’s worth.

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Email Us duty@directrecoverysolutions.com
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Call Us (800) 555-0199
Business Hours Mon–Fri, 9am–6pm EST
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Headquarters United States — Serving importers nationwide & globally

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