Eliot Tax Credits·
Import duty recovery · contingency basis

You paid the tariff. Some of it is recoverable.

We identify overpaid U.S. import duties — through drawback, Section 301/232 exclusions, protests, and post-summary corrections — and pursue recovery on your behalf. You pay nothing unless something comes back.

Request a 15-minute screen → No cost to look. No fee unless we recover.
Fee basisContingency
Upfront costNone
FundingAdvance-eligible
EngagementScreen → scope → file

Where the recovery comes from

Three mechanisms, evaluated together
DRAWBACK

Duty drawback

Refunds on duties paid for imported goods that are later exported, destroyed, or used in the manufacture of an exported product. Often the largest single recovery for manufacturers with an export leg.

§301 / §232

Exclusions & reliquidation

Product-specific exclusions to Section 301 and Section 232 tariffs, applied retroactively where CBP allows reliquidation of entries that already cleared.

PROTEST / PSC

Protests & post-summary corrections

Corrections to misclassified HTS codes, valuation errors, or improperly assessed duties on entries still inside CBP's filing window.

Who this tends to matter for

Import-exposed, duty-heavy categories
Automotive

Parts & aftermarket importers and distributors

Apparel & textiles

Clothing, footwear, and accessories importers

Metals

Steel and aluminum-derivative goods manufacturers

HVAC & appliance

Equipment dealers and distributors

Furniture & home goods

Furniture, housewares, and home goods importers

Beauty & personal care

Cosmetics, fragrance, and personal care importers

Consumer electronics

Hardware, audio, and consumer tech importers

Industrial

Machinery, components, and batteries

How an engagement runs

01

Screen

A short call to understand your import volume, HTS categories, and whether the public evidence points to real exposure. Free, no obligation.

02

Scope

A ~20-minute Zoom with our specialist team — Eliot sits in on every one — to walk through what documentation CBP will require and which mechanism applies. You upload what's needed; the review takes a few days.

03

File & recover

Claims are filed and pursued on your behalf. Funding can be structured as an advance against the expected recovery — not a loan against your business.

How this is funded

Contingency, not consulting fees

There's no retainer and no hourly billing. 0% upfront — compensation comes out of what's actually recovered, so the incentive is to only pursue claims with a real basis, not to run up a bill regardless of outcome.

CBP's own timeline can run long — drawback and protest claims routinely take years to fully resolve. Through our hedge fund partnership, most clients don't wait on that timeline: funds can be advanced in about 30 days instead. That advance is against the expected recovery, not a loan against your business or your balance sheet.

No recovery
No fee

Worth a 15-minute look?

If you import goods in one of the categories above, it costs nothing to find out whether there's a claim worth filing. Send a note and we'll set up time.

Email partnerships@eliottaxcredits.com → or grab time directly →
Contact partnerships@eliottaxcredits.com
Phone 713-306-4740
Scheduling Book a time →

Eliot Tax Credits evaluates and pursues U.S. import duty recovery claims on a contingency basis. Eligibility and recovery amount depend on your specific import history and are not guaranteed. This is not a loan and not tax advice — consult your own advisors on how a recovery affects your filings.