CBP Revives Form for Lower Import Duty Applications
Published Date: 5/8/2026
Notice
Summary
U.S. Customs and Border Protection is bringing back the form people use to ask for lower import duties. If you import goods, this affects you because you’ll need to fill out this application again. They’re asking for your feedback by June 8, 2026, so get your comments in soon—no extra fees, just a quick paperwork update!
Analyzed Economic Effects
4 provisions identified: 2 benefits, 2 costs, 0 mixed.
Strict Filing Deadlines for Claims
To request an allowance in duties, importers must meet set deadlines: for perishable goods file within 96 hours after unlading and before any removal from the pier; generally file the application within 30 days of discovery of loss, theft, injury, or destruction; and submit required evidence within 90 days of discovery. Missing these deadlines could affect your ability to get an allowance.
CBP Form 4315 Reinstated
U.S. Customs and Border Protection is reinstating CBP Form 4315, the "Application for Allowance in Duties," so importers can again file claims for duty allowances on damaged, defective, or otherwise qualifying imported merchandise. The reinstatement is without change to burden hours, information collected, or method of collection.
Electronic Submission Permitted
CBP Form 4315 may be submitted on paper or by its electronic equivalent for claims such as moisture/impurity allowances and damage-related allowances. The notice references use of the form or its electronic equivalent in multiple regulatory provisions.
Paperwork Burden: Time and Scale
CBP estimates 12,000 respondents filing one response each per year, with each response taking about 8 minutes and a total annual burden of 1,600 hours. The agency states the reinstatement is without change to these burden estimates.
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