How much can I recover from Section 301 tariffs?
Quick answer
Section 301 recovery depends on whether a USTR exclusion covers your HTS codes and how much Section 301 duty you overpaid. Section 301 is NOT recovered through CAPE (which refunds IEEPA only) — it runs through a Post-Summary Correction or § 1514 protest. Upload your ES-003 and Tariffi calculates your estimated Section 301 recovery plus any IEEPA reciprocal (9903.02) amount recoverable through CAPE.
Detailed Answer
Your Section 301 recovery depends on the specific entries in your portfolio — there is no one-size-fits-all number. Here is how the calculation works.
What Section 301 tariffs cover. Section 301 tariffs were imposed on goods imported from China across four tranches (Lists 1-4), with rates ranging from 7.5% to 25% ad valorem on top of the normal duty rate. Where USTR has granted a product exclusion (including retroactively), the difference between what you paid and the excluded rate is your potential Section 301 refund.
Section 301 is a separate path from CAPE. CAPE refunds IEEPA duties only — the $94.9 billion accepted into CAPE for processing (per CBP's June 2026 court filing) is entirely IEEPA money, not a Section 301 pool. Section 301 duties were untouched by the February 2026 IEEPA ruling, so Section 301 recovery is claimed outside CAPE through a Post-Summary Correction (unliquidated entries) or a protest under 19 U.S.C. § 1514 (entries liquidated within 180 days). Your China-sourced entries may also carry an IEEPA reciprocal tariff (9903.02) overpayment, which IS recoverable through CAPE — that is typically where the larger near-term recovery sits.
How Tariffi calculates your estimate:
- We parse every entry in your ES-003 CSV.
- Each entry's HTS code is cross-referenced against the Section 301 exclusion schedule (for the exclusion path) and the IEEPA schedule (for CAPE).
- The duty differential (what you paid minus the revised rate) is calculated per entry, per authority.
- Entries are grouped by liquidation status to determine the applicable fee tier (10%/15%/18%).
- Your estimated net recovery (after Tariffi's contingency fee) is displayed per entry and in aggregate.
Fee structure. Tariffi charges a contingency-only fee: 10% on unliquidated entries (or entries liquidated within 80 days of engagement), 15% on entries liquidated 80–180 days ago, and 18% on finally liquidated entries (beyond 180 days, requiring CIT filing). No advance fees, no retainer, no deposit — per 16 CFR § 310.4(a)(2). If CBP denies an entry, you owe nothing on the denied portion.
To see your number: Upload your ES-003 at tariffi.io/intake/start. The estimate is free and takes about 15 minutes.
Related Questions
Am I eligible for an IEEPA tariff refund?
You may be eligible if you are a U.S. importer of record who paid tariffs under the International Emergency Economic Powers Act on qualifying entries within the CAPE lookback window. Upload your ES-003 entry-summary CSV and Tariffi analyzes each entry's eligibility automatically — no commitment required to check.
How much does Tariffi charge?
Tariffi charges a contingency-only fee with three tiers: 10% on unliquidated entries (or entries liquidated within 80 days of engagement), 15% on entries liquidated 80–180 days ago, and 18% on finally liquidated entries requiring CIT protective filing. No retainer, no advance fees, no deposits. If CBP denies your claim, you owe nothing on the denied portion.
What is the difference between IEEPA and Section 301?
IEEPA tariffs are imposed under the International Emergency Economic Powers Act during declared national emergencies. Section 301 tariffs are imposed under the Trade Act of 1974 to counter unfair trade practices, primarily targeting Chinese imports across four tranches. They recover differently: IEEPA through CBP's CAPE portal, Section 301 through the separate USTR-exclusion path (PSC or § 1514 protest). Tariffi handles both.
How do I get a tariff refund?
Upload your ACE ES-003 entry-summary CSV to Tariffi. Our platform analyzes your entries for IEEPA overpayments (recovered through CAPE) and Section 301 overpayments (recovered separately via USTR exclusions), prepares the filing data, and routes it to a CBP-licensed customs broker partner who files under their own license. No advance fees — you pay a contingency only when CBP approves your refund.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.