Hundreds of Section 301 Tariff Exclusions Reinstated Through 31 December
28 March 2022
More than three hundred exclusions from the Section 301 tariffs on imports from mainland China have been retroactively reinstated. U.S. importers of covered goods (a full list is available here) can seek refunds of Section 301 tariffs paid on those goods, regardless of whether they requested the original exclusion.
All 549 remaining exclusions from the Section 301 tariffs had previously expired, most by 31 December 2020, and the rest (for goods related to the COVID-19 pandemic) in 2021. The Office of the U.S. Trade Representative has now reinstated 352 of these exclusions, effective with respect to goods that are (i) entered or withdrawn from warehouse for consumption on or after 12:01 a.m. EDT on 12 October 2021 that are not liquidated, or (ii) liquidated but within the protest period described in 19 USC 1514. These exclusions will remain in effect through 31 December 2022.
The reinstated exclusions are available for any product that meets the description in the exclusion. If a company’s product is covered by an exclusion, it may be able to obtain a refund of Section 301 tariffs paid on those goods depending on their date of entry.
If the company’s entries have not liquidated, it must file a post-summary correction at least 30 days prior to liquidation to seek a refund. If the company’s entries have liquidated, refunds may only be recovered by filing a protest, which can be done up to 180 days from the date of liquidation. However, importers should be aware that U.S. Customs and Border Protection will be closely scrutinising these PSCs and protests.
- North America
- Mainland China