What counts as a duty overcharge
A duty overcharge means the duty assessed is higher than it should be under the correct tariff classification or valuation. Common causes are: a wrong HTS code applied by the carrier or broker, a classification error by the importer, an incorrect customs value, or a misapplied additional tariff such as Section 301 or Section 232. Not every higher-than-expected duty bill is an overcharge — sometimes the correct rate is simply higher than anticipated.
- A carrier or broker applied a different HTS code than declared.
- The importer declared the wrong HTS code on the commercial invoice.
- The customs value was calculated incorrectly.
- A Section 301 or Section 232 additional tariff was applied to the wrong product.
- The correct rate is simply higher than the importer expected — this is not an overcharge.
Step 1 — Identify the cause before disputing
Before filing a dispute, identify the actual cause of the higher duty. Pull the duty bill and compare it against the commercial invoice. Check whether the HTS code applied matches the declared code. Verify both codes in the USITC HTS database. Understanding the cause determines the correct dispute channel.
- Compare the duty bill HTS code against the commercial invoice.
- Verify both codes in hts.usitc.gov and read the heading descriptions.
- Check whether the applicable Section 301 or Section 232 columns match the origin.
- Review the customs value against the commercial invoice value.
- Identify the cause before choosing the dispute path.
Step 2 — Request a correction from the carrier or broker
When the cause is a carrier-applied HTS code change, contact the carrier customs or brokerage team with the entry number, supporting documents, and a correction request. This is the fastest and most direct path when the carrier made the error. Keep all written communication.
- Contact the carrier within the carrier stated correction window.
- Attach the commercial invoice, duty bill, and HTS printouts.
- Request a written response and reference number.
- If the carrier corrects the entry, verify the corrected duty on the next bill.
Step 3 — File a corrected entry through a licensed broker
When the cause is an importer own classification or valuation error, a corrected entry must be filed with CBP. A licensed customs broker can prepare and file the corrected entry. The corrected entry may result in a refund of excess duty paid, subject to CBP review and approval. The broker fee and CBP processing time apply.
- Engage a licensed customs broker to review the classification.
- The broker prepares and files a corrected entry with CBP.
- CBP reviews the corrected entry and issues a decision.
- A refund of excess duty may be approved if the correction is valid.
Step 4 — File a CBP protest under 19 CFR Part 174
When the carrier or broker will not correct the entry and the importer believes the CBP decision was wrong, a protest may be filed. The protest must be filed within 180 days of the protestable decision. The protest is reviewed by CBP and a written decision is issued. A rejected protest can be further appealed. This is a formal legal process; consult a licensed attorney or customs broker before filing.
- File within 180 days of the CBP decision.
- State the decision protested, the grounds for protest, and the correction sought.
- Include all supporting evidence with the protest.
- CBP issues a written decision; a rejection can be appealed to the Court of International Trade.
What a dispute cannot achieve
A dispute is not a guarantee of a refund. The outcome depends on whether the evidence supports the correction, whether the applicable deadlines are met, and whether CBP agrees with the classification or valuation argument. A dispute does not reverse a charge simply because the duty was higher than expected — it must be demonstrated that the assessment was incorrect.
- A protest does not automatically reverse the charge.
- A corrected entry requires CBP approval.
- A carrier correction depends on the carrier terms and the entry stage.
- A duty bill that reflects the correct rate — even if higher than expected — is not an overcharge.
Source note
CBP protest procedures are governed by 19 CFR Part 174. The USITC HTS database at hts.usitc.gov is the official US tariff schedule. Carrier customs brokerage procedures are set by each carrier. TariffCatalog is not a licensed customs broker or legal advisor. Consult a licensed attorney or customs broker before filing a protest.