Tariffs stacked that shouldn't be
Many Chapter 99 tariffs exempt goods that pay another one. Section 122 skipped Section 232 articles, for example, but it was often charged anyway.
Tariff auditFind the duty you overpaid. Get it back.
HTS Hero's tariff audit recalculates the US duty on each of your past entries using the rates in force on its entry date, and flags potential overpaid duty, missed exemptions and tariffs that may be refundable.
Coming Oct 2026 Automatic auditing in the Tariff Tracker: every entry checked, possible over- and underpayments flagged.
- Request an audit free, no obligation
- Every line checked at its entry date
- Ready to hand to your broker
Trusted by hundreds of customs brokers, freight forwarders and manufacturers.
Entry audit · example account
CheckingEntry lines checked
1,284
Overpaid found
$86K
Refundable
$212K
Flagged lines
Roasted coffee 0901.21
Brazil · Nov 17, 2025 · Agricultural exemption back to Nov 13, 2025
Refundable+$2,600Wood chairs 9401.61
Vietnam · Nov 20, 2025 · Section 232 wood duty not paid
Underpaid−$1,850Aluminum extrusions 7604.29
Canada · Jun 15, 2026 · USMCA preference not claimed
Overpaid+$3,000Cotton T-shirts 6109.10
Vietnam · Jan 8, 2026 · IEEPA reciprocal duty, now refundable
Refundable+$5,000
Why importers overpay
Four ways duty gets overpaid
The HTS has been revised dozens of times since the start of 2025, and every change has its own exemptions, stacking rules and dates. These are the overpayments an audit finds most.
Exemptions and preferences not claimed
A USMCA or other trade-agreement claim left off an entry, or an exemption that applied on the entry date but wasn't used.
Rules that changed after entry
Retroactive exemptions, technical corrections and court rulings can turn duty you paid correctly at the time into duty you can get back.
Tariffs struck down
IEEPA duties are being refunded with interest, and the Section 122 surcharge is under appeal. Each one depends on the entry's date and status.
How the audit works
Paid vs. owed, line by line.
Each entry line is recalculated with the rules in force on its entry date. Here, $40,000 of steel wire from China paid the 10% Section 122 duty, though Section 232 articles were exempt from it. Both sides are calculated by the HTS Hero tariff engine.
audit 7217.10.90.00 · China · $40,000.00 · entered Mar 12, 2026rules in force that day
LinePaidOwedDifference
Base rate 7217.10.90.00$0.00$0.00—
Section 122 Tariff 9903.03.01$4,000.00$0.00+$4,000.00
Section 232 Steel 9903.81.87$20,000.00$20,000.00—
Section 301 China: Steel, Aluminum, Critical Minerals and Electric Vehicle Batteries 9903.91.01$10,000.00$10,000.00—
Merchandise Processing Fee $138.56$138.56—
Harbor Maintenance Fee $50.00$50.00—
Total duty and fees$34,188.56$30,188.56+$4,000.00
✓ Overpaid $4,000.00: Section 122 exempts Section 232 articles (9903.03.06). Recoverable by post-summary correction or protest.
Refunds
Duty you may be able to get back
Two tariffs have been struck down since 2025, and others change after the fact. Where each one stands today, and what HTS Hero checks for it. Status as of October 2026.
- Feb 20, 2026Supreme Court holds IEEPA doesn't authorize tariffs
- Apr 20, 2026CBP opens IEEPA refunds in ACE (CAPE)
- May 7, 2026Court of International Trade holds Section 122 invalid
- Jun 11, 2026Federal Circuit stays that ruling during the appeal
IEEPA tariffs
Feb 4, 2025 to Feb 23, 2026
The Supreme Court held on Feb 20, 2026 that IEEPA doesn't authorize tariffs. CBP refunds the duty with interest through CAPE in ACE for unliquidated entries and entries within 80 days of liquidation. Finally liquidated entries need a protest or a court action.
Flags the IEEPA duty on each entry from November 17, 2025, the start of HTS Hero's verified rates. Earlier entries are being added.
Full refund guide coming soon.
Section 122 surcharge
Feb 24 to Jul 24, 2026
The Court of International Trade held the 10% surcharge invalid on May 7, 2026, with relief for the named plaintiffs. The Federal Circuit stayed that ruling on June 11 while the appeal proceeds, so importers are preserving their claims before entries liquidate.
Shows the Section 122 duty on every entry in the period, so you know what's at stake and which entries to protect.
Full refund guide coming soon.
Retroactive exemptions and corrections
Any date a change reaches back to
Some changes reach back in time. HTS Revision 11 restored a Section 122 exemption for steel and aluminum under 9903.82.02 back to Apr 6, 2026, and EO 14361 exempted Brazilian agricultural products back to Nov 13, 2025. Duty paid before the change can be recovered.
Recalculates each entry with the rules as they now stand for its date, so retroactive savings show up as overpaid duty.
Full refund guide coming soon.
Section 301 exclusions
Per exclusion
USTR grants and extends exclusions from the China Section 301 tariffs, sometimes after goods have already entered. Entries that paid 301 duty on an excluded product can be corrected.
Applies every Section 301 exclusion in the HTS to each entry's date.
Full refund guide coming soon.
Duty drawback
Up to 5 years after import
If you export or destroy goods you imported, up to 99% of the duty paid can come back as drawback. The higher the tariffs on an entry, the more its drawback is worth.
Coming soon: entries whose duty makes drawback worth pursuing.
Full refund guide coming soon.
From entries to refunds
Every line checked. Every dollar found.
No consultants and no contingency fee. Upload your entries, see every line checked, and hand your broker a list they can file from.
Add your entries
Upload an ACE entry summary report (ES-003) or your 7501 data: entry number, entry date, HTS code, country of origin, entered value and duty paid.
Each one is recalculated
HTS Hero works out the duty on every line with the rules in force on its entry date: the base rate, each Chapter 99 tariff, exemptions, preferences and fees.
See what to recover
Overpaid and underpaid lines are flagged with the reason, the amount and the route to fix it, ready to hand to your customs broker.
Get started
Three ways to start
Audit it yourself
Automatic auditing in the Tariff Tracker is coming Oct 2026: every entry checked against the duty in force on its date, flagging possible over and underpayments, included in the trial and every plan. Until then, request an audit and we'll review your entries for you.
Coming Oct 2026Try it without an account
Uploading your entries for a one-time check, with no account, is coming soon too.
Coming soonHave us do it
Tell us about your company and we'll review your entries and send you a report of potential overpaid and underpaid duty, for your customs broker to act on.
Request an auditRequest an audit
Have us audit your entries
Tell us about your company and we'll review your entries and send you a report of what you may be able to recover. Free, with no obligation.
- A review of your entries against the rules on each entry date
- Overpaid and underpaid duty, line by line, with the reason
- Which refund routes apply and their deadlines
- A report your customs broker can file from
Questions
Tariff audits and refunds, answered
What is a tariff audit?
A tariff audit (or customs duty audit) checks the duty you paid on past imports against what you actually owed. HTS Hero's tariff audit recalculates the US duty on each of your past entries using the rates in force on its entry date, and flags potential overpaid duty, missed exemptions and tariffs that may be refundable. Each flag shows the reason, the amount and how it can be corrected.
How do I find out if I overpaid import duty?
Compare the duty on each entry line with the duty the rules required on its entry date. HTS Hero does this for every line you upload: it recalculates the base rate, each Chapter 99 tariff, exemptions, trade preferences and fees, and flags any difference.
What do I need to run an audit?
Your entry data: an ACE entry summary report (ES-003 line-level detail works best) or the data from your CBP Form 7501s. For each line, HTS Hero needs the entry number, entry date, HTS code, country of origin, entered value and duty paid. Your customs broker can export this for you.
Can I get my IEEPA tariffs refunded?
Usually, yes. The Supreme Court held on Feb 20, 2026 that IEEPA doesn't authorize tariffs, and CBP refunds IEEPA duty with interest through CAPE in ACE. Unliquidated entries and entries within 80 days of liquidation are covered; finally liquidated entries need a timely protest or a court action. Refunds go to the importer of record.
Can I get a refund of the Section 122 tariff?
Not yet for most importers. The Court of International Trade held the 10% Section 122 surcharge invalid on May 7, 2026, with relief for the named plaintiffs, and the Federal Circuit stayed that ruling while the appeal proceeds. Many importers are preserving their claims before their entries liquidate. HTS Hero shows the Section 122 duty on each entry so you know what's at stake.
Does HTS Hero file the refund for me?
No. HTS Hero finds and flags potential overpaid duty, and documents why. Corrections and refunds are filed by your licensed customs broker or attorney: a post-summary correction before the entry liquidates, a protest within 180 days after liquidation, or a post-importation trade-agreement claim within one year of import.
What if the audit finds duty I underpaid?
It flags underpayments too, so you see the full picture. Talk to your customs broker or attorney about correcting them; a prior disclosure made before CBP opens an inquiry can greatly reduce penalties.
Is the audit free?
Requesting an audit is free, with no obligation: tell us about your company and we'll review your entries and send you a report of potential overpaid and underpaid duty, for your customs broker to review. Automatic auditing in the Tariff Tracker is coming Oct 2026: every entry checked against the duty in force on its date, flagging possible over and underpayments, included in the trial and every Tracker plan at no extra cost.
Refund deadlines run entry by entry.
Protests are due 180 days after liquidation, and many refunds depend on acting before it. Check your entries now.
Coming Oct 2026 Automatic auditing in the Tariff Tracker, included in the trial and every plan.