CBP Form 7551: Drawback Entry, Now Filed in ACE

Key Points

• CBP Form 7551, Drawback Entry, was the paper drawback claim; it is abolished, and drawback has been filed electronically in ACE only since February 24, 2019.
• The 7551 data set survives inside the ACE drawback claim: import entry and line designations, export or destruction evidence, and the notice of intent.
• A drawback claim must be complete within 5 years of the date of importation, and the refund is 99 percent of eligible duties, taxes and fees.
• Records supporting the claim must be kept 3 years after liquidation of the claim under 19 CFR 190.15 and 19 CFR 163.4(b)(1).
• CBP Form 7551 is not an overpayment refund request; a post summary correction or a protest handles that, not drawback.

On this page

1. What CBP Form 7551 is and what replaced it
2. At a glance
3. Who files a CBP Form 7551 drawback claim and when
4. How the CBP Form 7551 data set is filed in ACE
5. What goes wrong with CBP Form 7551 claims
6. How CBP Form 7551 relates to other customs forms
7. Frequently asked questions
8. What importers and brokers should do
9. Key references

CBP Form 7551, Drawback Entry, is the historical paper form on which a claimant requested refund of duties, taxes and fees on imported merchandise that was later exported, destroyed, or used in manufacturing for export. As of September 2026, the paper form is abolished: since February 24, 2019, drawback claims are filed electronically in ACE under the TFTEA drawback regulations at 19 CFR part 190, and the old 7551 content now exists as the fields of the electronic claim. CBP Form 7551 is not a mechanism for recovering an overpayment of duty on an entry; that is the job of a post summary correction or a protest.

The links in this article go to the primary documents: the regulations, the official tariff schedule pages, and CBP's own form and program pages themselves. Read the source.

At a glance

• Full name: CBP Form 7551, Drawback Entry.
• Status: Abolished as a paper filing; drawback is ACE-only since February 24, 2019. Confirm current status with CBP before acting.
• Who prepares or uses it: The claimant, which may be the importer, exporter or manufacturer, usually through a licensed broker or drawback specialist.
• When in the lifecycle: After importation and after the qualifying export, destruction or manufacturing use; the claim must be complete within 5 years of the date of importation.
• System or channel: ACE, with supporting documents uploaded as CBP directs; confirm the current transmission and document requirements in the ACE CATAIR.
• Governing authority: 19 CFR part 190, including 19 CFR 190.51 on claim filing, 19 CFR 190.35, and 19 CFR 190.15 on recordkeeping.
• Refund amount: 99 percent of eligible duties, taxes and fees.
• Related terms: CBP Form 7552, CBP Form 7553, CBP Form 301, CBP Form 5106, CBP Form 7512, CBP Form 214, CBP Form 216, CBP Form 3311, CBP Form 3299, CBP Form 4455.

What is CBP Form 7551 and what replaced it?

CBP Form 7551 was the drawback entry document on which a claimant identified the import entries being designated, the merchandise exported or destroyed, and the amount of refund sought. Under the modernized rules in 19 CFR part 190, that paper submission no longer exists as a standalone filing. The claim is transmitted electronically, and the review, the liquidation of the claim, and the refund all run through ACE.

Practically, nothing about the underlying proof changed. A CBP Form 7551 claim always required a traceable link from the duty paid on an import to the merchandise that left the country or was destroyed. The electronic claim demands exactly the same linkage, only in structured data fields that CBP can validate automatically instead of by desk review of paper.

Who files a CBP Form 7551 drawback claim and when?

A CBP Form 7551 drawback claim is filed by the claimant, which may be the importer, the exporter or the manufacturer, depending on the drawback type and on who holds the right to claim. The claimant is responsible for the accuracy of the designations even when a broker or drawback service transmits the claim.

Timing is the hard rule: the claim must be complete within 5 years of the date of importation of the designated merchandise. "Complete" is a defined concept in 19 CFR 190.51, and a claim that is missing a required element when the 5 years run out is not saved by later correction. Where export or destruction is involved, the claimant should also plan the notice of intent step well before the goods move, because 19 CFR 190.35 and the related provisions give CBP the opportunity to examine merchandise before it leaves or is destroyed.

How is the CBP Form 7551 data set filed in ACE?

The CBP Form 7551 data set is now filed as an electronic drawback claim in ACE, carrying the import entry numbers and line numbers designated, the export or destruction evidence, and the notice of intent where one was required. Claimants should verify the current record layouts and document upload requirements in the ACE CATAIR on CBP's trade pages rather than relying on legacy paper practice.

Designating import lines

Each designation on a CBP Form 7551 style claim must point to a specific import entry line whose duties, taxes and fees were paid and are eligible. Untraceable designations are the most common reason a claim fails. Keep the entry summary, the commercial invoice, and the inventory record that ties the imported line to the exported or destroyed article in one retrievable package.

Calculating the refund

The refund on a CBP Form 7551 claim is 99 percent of the eligible duties, taxes and fees on the designated merchandise. Which duties, taxes and fees are eligible depends on the drawback provision claimed and on the classification of the goods in the Harmonized Tariff Schedule; confirm eligibility against the current regulation and the tariff text before you book a receivable.

What goes wrong with CBP Form 7551 claims?

CBP Form 7551 claims fail in four predictable ways, and every one of them is preventable with calendar discipline and document control.

• Late claims: the 5 year window from the date of importation closes quietly, and partial claims filed near the deadline often lack a required element.
• Untraceable designated entries: the claimant cannot connect the designated import line to the exported or destroyed article through its own inventory records.
• Exports without a notice of intent: goods leave before CBP has the chance to examine them, where a notice was required under 19 CFR 190.35.
• Records purged early: supporting records must be kept 3 years after liquidation of the claim under 19 CFR 190.15 and 19 CFR 163.4(b)(1), and a routine 3 year purge measured from the wrong event destroys the proof.

How does CBP Form 7551 relate to other customs forms?

CBP Form 7551 sits inside a family of forms that the same compliance team touches, and confusing them is expensive.

CBP Form 7552, Delivery Certificate for Purposes of Drawback, was the former certificate covering transfers of merchandise between parties for drawback. It is abolished under TFTEA and replaced by the transfer records described in 19 CFR 190.10.

CBP Form 7553, Notice of Intent to Export, Destroy or Return Merchandise for Purposes of Drawback, is the notice that lets CBP examine goods before export or destruction supporting a drawback claim. CBP Form 7553 is a live requirement and should not be confused with the abolished CBP Form 7551.

CBP Form 301, Customs Bond, the single transaction or continuous surety bond securing duties, taxes, fees and compliance obligations under 19 CFR part 113, may be relevant where accelerated payment or other privileges are involved; confirm the bond requirement with your surety and CBP. See our reference on CBP Form 301.

CBP Form 5106, Create/Update Importer Identity Form, registers or updates an importer of record or ultimate consignee identity in ACE under 19 CFR 24.5. A claimant whose identity record is stale in ACE can find a CBP Form 7551 style drawback claim rejected on identification grounds. See CBP Form 5106.

Movement and zone forms sit alongside drawback but do not substitute for it: CBP Form 7512, Transportation Entry and Manifest of Goods Subject to CBP Inspection and Permit, the electronic in-bond application for moving unentered goods under bond as IT, T&E or IE; CBP Form 214, Application for Foreign-Trade Zone Admission and/or Status Designation, which admits merchandise into an FTZ and elects privileged foreign, nonprivileged foreign, domestic or zone-restricted status; and CBP Form 216, Application for Foreign-Trade Zone Activity Permit, which requests CBP approval to manipulate, manufacture, exhibit or destroy merchandise inside a zone. See CBP Form 7512.

Return declarations are a different recovery path entirely: CBP Form 3311, Declaration for Free Entry of Returned American Products, for duty-free return of U.S.-origin goods under HTSUS 9801.00.10 and 19 CFR 10.1; CBP Form 4455, Certificate of Registration, which registers identifiable goods by serial or mark with CBP before export for duty-free return under Chapter 98; and CBP Form 3299, Declaration for Free Entry of Unaccompanied Articles, for personal and household effects arriving separately from the traveler.

Frequently asked questions

Can I still file a paper CBP Form 7551?

No. CBP Form 7551 as a paper drawback entry is abolished, and drawback claims have been ACE-only since February 24, 2019. Confirm the current filing channel with CBP before preparing a claim.

Is CBP Form 7551 a way to get back overpaid duty?

No. CBP Form 7551 is a drawback instrument tied to export, destruction or manufacturing use, not an overpayment refund request. An error on an entry summary is corrected through a post summary correction or challenged by protest, not through drawback.

How long do I have to file a CBP Form 7551 drawback claim?

The claim that replaced CBP Form 7551 must be complete within 5 years of the date of importation of the designated merchandise, as set out in 19 CFR 190.51.

How long must I keep records for a CBP Form 7551 claim?

Records supporting a CBP Form 7551 style drawback claim must be kept 3 years after liquidation of the claim, under 19 CFR 190.15 and 19 CFR 163.4(b)(1).

Do I still need CBP Form 7553 if CBP Form 7551 is gone?

Yes. CBP Form 7553, the notice of intent to export, destroy or return merchandise for purposes of drawback, remains part of the process where CBP must have the chance to examine goods, even though CBP Form 7551 itself no longer exists on paper.

What importers and brokers should do

• Map every open drawback program to the 5 year window from the date of importation and set an internal deadline well ahead of it, so the claim is complete under 19 CFR 190.51 rather than merely filed.
• Rebuild the designation trail before filing: import entry number, line number, duties, taxes and fees paid, and the inventory record connecting that line to the exported or destroyed article.
• Change record retention rules so drawback files are held 3 years after liquidation of the claim, not 3 years from filing or from shipment.
• Check that the claimant identity in ACE is current through CBP Form 5106, and confirm the bond position on CBP Form 301 with the surety before relying on accelerated payment.

Key references

• 19 CFR part 190: the TFTEA drawback regulations that replaced the paper CBP Form 7551 process.
• 19 CFR 190.51: filing of the drawback claim and the 5 year completeness rule.
• 19 CFR 190.35: notice of intent to export or destroy for drawback purposes.
• 19 CFR 190.15: drawback recordkeeping, 3 years after liquidation of the claim.
• 19 CFR 163.4(b)(1): the general recordkeeping period applied to drawback records.
• 19 CFR 24.5: importer identity filing, the basis for CBP Form 5106.
• 19 CFR part 113: customs bonds, the basis for CBP Form 301.
• CBP forms library: current CBP forms, including CBP Form 7553.
• Harmonized Tariff Schedule of the United States: classification and Chapter 98 provisions referenced in return and drawback analysis.