Businesses that have paid substantial customs duties may have legal options to challenge an incorrect assessment or pursue a refund under federal law. The customs attorneys at The Russo Firm can review import entries, tariff classifications, Section 301 or Section 232 duties, exclusions, and U.S. Customs and Border Protection (CBP) decisions to determine whether your business has grounds to seek recovery.
At The Russo Firm, we help importers understand what they paid, why duties were imposed, and which administrative or legal procedures may be available to challenge those duties. That can include preparing a CBP protest, pursuing a Section 301 or Section 232 tariff refund when legally available, responding to Customs decisions, and seeking judicial review when a dispute cannot be resolved administratively.
Tariff rules and deadlines can have significant financial consequences for companies that import goods into the United States. If your business has questions about duties it has already paid for, our attorneys can review your circumstances and explain your options.
Contact us today for a free, no-obligation case evaluation
Why Choose The Russo Firm for a Customs Dispute?
A customs refund dispute involves more than determining how much duty a company paid. Attorneys must understand why CBP assessed the duty, how the merchandise was classified, whether an exclusion or other tariff treatment applied, what happened when the entry was liquidated, and which procedure remains available to challenge the government's decision.
The attorneys at The Russo Firm approach these matters with both the business's financial interests and the claim's procedural requirements in mind. Depending on the dispute, our legal team can review import records, analyze the applicable tariff provisions, identify relevant CBP and U.S. Trade Representative actions, prepare administrative challenges, and pursue further legal remedies when warranted.
Our business clients also receive representation from our team of attorneys, that has represented Florida clients for years. We bring that commitment to advocacy into this national practice area while tailoring our approach to the needs of importers, manufacturers, distributors, retailers, and other businesses affected by federal tariff policy.
What Are Section 301 and Section 232 Tariffs?
Section 301 and Section 232 tariffs arise under different federal laws and serve different purposes. Both, however, can significantly increase the cost of importing affected merchandise.
| Tariff Program | Legal Authority | General Purpose |
| Section 301 | Section 301 of the Trade Act of 1974 | Authorizes trade action in response to certain foreign acts, policies, or practices that burden or restrict U.S. commerce |
| Section 232 | Section 232 of the Trade Expansion Act of 1962 | Authorizes trade measures when imports are determined to threaten or impair U.S. national security |
Section 301 Tariffs
Section 301 gives the U.S. Trade Representative (USTR) authority to investigate certain foreign trade practices and take responsive action when statutory requirements are met. One of its most prominent uses has been the imposition of additional tariffs on products imported from China.
For an importer, determining whether Section 301 duties apply requires careful attention to the product's Harmonized Tariff Schedule (HTS) classification and the specific trade action that applies to that classification. Exclusions and modifications can further affect the duties owed on particular merchandise.
Section 301 remains an active area of federal trade policy. For example, USTR extended 178 exclusions from certain China Section 301 tariffs through November 10, 2026, while also initiating a second four-year review of the China actions in May 2026. Those developments illustrate why businesses should evaluate the rules applicable to the specific products and entries at issue rather than relying on outdated assumptions about tariff treatment.
Section 232 Tariffs
Section 232 addresses imports that the federal government determines threaten to impair national security. Steel and aluminum have been major subjects of Section 232 measures, and the applicable rules have changed considerably over time.
Businesses should be particularly cautious about relying on older information regarding Section 232 exclusions. The Department of Commerce states that it stopped accepting or issuing new Section 232 exclusion requests for steel and aluminum in February 2025. Previously granted and activated exclusions may remain effective until their expiration or until their approved volume is exhausted, while other exemptions and alternative arrangements were revoked in 2025.
Our customs lawyers can determine which rules applied when the merchandise entered the United States and whether those rules provide a basis for challenging duties assessed on a particular entry.
When Might a Business Have a Section 301 or Section 232 Refund Claim?
Paying an additional tariff does not automatically entitle an importer to receive that money back. A Section 301 or Section 232 tariff refund requires an appropriate legal or administrative basis for recovery.
For example, a potential dispute may involve whether:
- CBP applied the correct HTS classification,
- Merchandise fell within the scope of an applicable exclusion,
- The country of origin was properly determined, or
- Customs correctly applied the governing tariff provisions.
Changes resulting from litigation or agency action can also affect particular entries, depending on the scope of the decision and applicable procedural requirements.
The first question is therefore not simply, "How much did we pay?" It is why did we pay it, and was that amount legally required for these particular entries?
Our attorneys can compare a company's import records against the legal authority governing the additional duties and determine whether further investigation or a formal challenge is appropriate. Businesses seeking a broader review of potential recovery opportunities can also speak with our trade and tariff refund attorneys about other customs duties and tariff payments.
What Is a CBP Protest?
A CBP protest is a formal administrative mechanism for challenging certain decisions made by U.S. Customs and Border Protection. Under 19 U.S.C. § 1514, protestable CBP decisions include certain determinations concerning matters such as the appraised value of merchandise, classification and rate or amount of duties, charges or exactions, and the liquidation or reliquidation of an entry.
Understanding that process first requires understanding liquidation. When goods enter the United States, the amount deposited with Customs is not necessarily the government's final determination of the duties owed. CBP subsequently liquidates the entry, which generally finalizes its calculation of the duties applicable to that entry.
That point can be critical. Federal law generally requires a protest of a qualifying CBP decision to be filed within 180 days after the applicable liquidation, reliquidation, or other protestable decision specified by the statute. CBP decisions can become final and conclusive if they are not properly challenged within the applicable period.
This is why a business that believes it overpaid Section 301 or Section 232 duties should not assume it can simply request a refund whenever it discovers the issue. Attorneys first need to determine the status of the entries, what CBP decision is being challenged, whether the matter is protestable, and what deadlines apply.
Discover how joining forces through a mass tort framework empowers businesses to challenge unjust tariffs and maximize Section 301 and 232 refund claims.
Why Does Liquidation Matter to a Tariff Refund Claim?
Liquidation can determine whether an importer still has an administrative route for challenging CBP's treatment of an entry. Once Customs liquidates an entry and the applicable protest period expires, the government's determination generally becomes final unless another specific legal mechanism applies.
That makes the liquidation date much more than an administrative detail. It can become one of the first dates our customs attorneys examine when evaluating a potential tariff refund.
For businesses with hundreds or thousands of import entries, this raises another practical concern: entries can be at different procedural stages simultaneously. A company may have recently entered merchandise, entries awaiting liquidation, liquidated entries still within a protest period, and older entries for which ordinary protest rights have expired.
Reviewing those entries promptly allows our attorneys to identify which potential claims require immediate attention rather than treating years of importing activity as a single refund request.
When significant Section 301 or Section 232 duties are involved, understanding those procedural differences can be essential to preserving the legal remedies that remain available.
How Can Our Customs Attorneys Pursue a Tariff Refund?
Once we identify a potential basis for recovery, the next step is to determine the appropriate procedure and build the evidence needed to support the claim. Depending on the circumstances, that may involve a CBP protest or another administrative or judicial remedy.
The attorneys at The Russo Firm can review entry summaries, invoices, tariff classifications, country-of-origin information, duty payments, exclusion records, and communications with customs brokers or CBP. From there, our legal team can identify the entries at issue, determine applicable deadlines, prepare the appropriate filing, respond to Customs, and advocate for the business through resolution.
Importers facing broader tariff questions can also speak with our trade and tariff refund attorneys about other potential recovery options.
Tariff overpayments are real corporate losses—see how evaluating economic damages helps Florida importers calculate and recover every dollar under Sections 301 and 232.
What Happens If CBP Denies a Protest?
A protest denial does not necessarily end a customs dispute. Under certain circumstances, an importer can challenge a denied protest in the U.S. Court of International Trade (CIT), the federal court that hears many disputes involving customs duties and international trade.
Whether judicial review is available depends on satisfying the applicable jurisdictional and procedural requirements. Our customs lawyers can evaluate the denial, determine whether further action is warranted, and represent your business in court if litigation becomes necessary.
This is an important distinction between merely preparing customs paperwork and providing legal representation. When a substantial refund is at stake, attorneys can continue advocating for the importer after the administrative process has ended.
Why Should Businesses Review Potential Tariff Claims Promptly?
Businesses should not wait until the end of the year—or until tariffs become a larger financial problem—to review questionable duty payments. As discussed above, liquidation and protest deadlines can determine whether ordinary administrative remedies remain available.
Early review also makes it easier to preserve entry records, invoices, broker communications, product specifications, and other evidence needed to support a claim. If your company suspects that Section 301 or Section 232 duties were incorrectly assessed, speaking with our team promptly can help determine what options remain available.
Frequently Asked Questions About Customs and Tariff Refund Claims
Can My Customs Broker File a CBP Protest?
Customs brokers can perform important functions for importers, including assisting with customs entries and certain protest filings when properly authorized. However, a customs attorney can provide legal advice on the basis of a dispute, evaluate litigation options, and represent the business when the matter becomes a legal controversy.
Can We Recover Section 301 or Section 232 Tariffs We Already Paid?
Potentially, but payment alone does not create a right to a refund. Recovery depends on the legal basis for challenging the duties, the affected entries, their procedural status, applicable deadlines, and other facts. Our attorneys can review prior payments to determine whether a viable refund avenue remains.
Can a Customs Attorney Represent a Business Anywhere in the United States?
Federal customs and tariff disputes affect importers throughout the country. Businesses do not need to be located in Florida to contact the attorneys at The Russo Firm about potential Section 301, Section 232, or other federal tariff claims.
Talk to a Customs Attorney About Your Company's Section 301 and 232 Tariff Payments
Section 301 and Section 232 duties can represent substantial costs, particularly for businesses importing large volumes of affected products. When there is reason to believe those duties were incorrectly assessed or are otherwise eligible for a lawful refund, acting before procedural deadlines expire can preserve valuable recovery opportunities.
The customs attorneys at The Russo Firm help businesses examine customs entries, identify potential refund claims, challenge appropriate CBP decisions, and pursue further legal remedies when warranted. Our attorneys also follow recent tariff refund lawsuits against major importers and other developments that may affect businesses confronting federal tariff disputes.
Contact the attorneys at The Russo Firm today by calling (844) 847-8300 for a confidential consultation about your company's Section 301, Section 232, or other customs duty concerns.