Claiming IEEPA Tariff Refunds

When an entry declaration and tariffs (CF 7501 Entry Summary) are filed to U.S. Customs, that is a tentative declaration and deposit subject to amendment, either by the importer (via a Post-Summary Correction (PSC), or by Customs (e.g., via a rate advance). The period of amendment is lengthy (approximately 314 days).

Eventually, this period for amendment ends, and these entry summaries become legally final. "Liquidation" is this legal event of finalization which is undertaken by U.S. Customs. Liquidation is an event provided for by statutory law, and which is described by the Customs Regulations at 19 C.F.R. 159.1 as "the final computation or ascertainment of duties on entries."

Given the Supreme Court decision, the district court will eventually have to issue an order to U.S. Customs requiring the liquidation of IEEPA entries for the plaintiffs with refunds. Hence, the law on IEEPA Tariffs will become settled, and Customs will then be required to liquidate IEEPA entries with refunds automatically.

Unfortunately, some entries will have already liquidated adversely to the importer (without refunds), and in the time between now and the finalization of the litigation, more entries are likely to liquidate (absent injunctions or suspensions of liquidation). Once an entry liquidates without a refund, the assessments are final, and are typically no longer "refundable" by U.S. Customs absent the importer making specific legal claims via specific statutory mechanisms. These steps include either filing timely administrative protests pursuant to 19 USC 1514 (assuming a protestable issue exists), or filing a litigation claim (assuming there is jurisdiction to support the lawsuit).

The steps below will help outline the actions importers should consider in relation to this problem of adversely liquidated IEEPA entries:

Litigation under 28 U.S.C. 1581(i) offers importers several key advantages in recovering IEEPA tariff payments. First, it can prevent the liquidation of entries, preserving your right to a full refund before Customs finalizes your duties. Second, a court order can compel U.S. Customs to reliquidate entries that have already been liquidated, enabling recovery of tariff deposits that might otherwise be lost. Third, litigation provides a direct legal mechanism to challenge the validity of IEEPA-based tariffs on your specific entries, rather than relying solely on the administrative protest process. Finally, joining or initiating litigation creates a formal legal record and timeline that protects your refund rights against statutory deadlines.

Not all tariffs imposed during 2025-2026 were IEEPA tariffs. Section 232 tariffs on steel and aluminum, Section 301 tariffs on Chinese goods, and safeguard tariffs under other statutes remain in effect and were not affected by the Supreme Court's ruling. The Court's decision covers only tariffs imposed under IEEPA executive orders, including the April 2025 "reciprocal" tariffs and the initial tariffs on Canada, Mexico, and China that cited immigration and fentanyl emergencies. Review your entry documentation and CBP liquidation notices to confirm which tariffs apply to your imports.

The refund process for IEEPA tariffs can be legally complex, and the right strategy will depend on the size of your exposure, the status of your entries, and how quickly you act. Importers should consult with experienced trade counsel as early as possible to map out the approach that best fits their situation.

Key questions to address with counsel include: whether your entries are already liquidated or still pending liquidation; what the total dollar value of your IEEPA tariff exposure is across all entries; whether the scale of your potential refund justifies the cost of litigation under 28 U.S.C. 1581(i); and whether any of your 180-day protest deadlines are approaching. Each of these factors will drive the timing and structure of your refund strategy.

Importers with large tariff exposure across many entries should strongly consider a combined approach: filing a 1581(i) lawsuit now to protect their rights, while simultaneously preparing protests as a backstop. Importers with smaller exposure may find that the administrative protest route alone is sufficient. Either way, the time to act is now as delays in retaining counsel and assessing a situation could translate directly into lost refund opportunities.

ACE is CBP's web-based trade portal that gives importers real-time access to their entry history, duty payment records, and compliance data. It is the system through which CBP will process and track IEEPA tariff refunds. Importers who are registered in CBP's Automated Commercial Environment (ACE) should log in now and review their entry history to identify all entries and to quantify IEEPA tariffs.

CBP now processes duty refunds exclusively through ACE Automated Clearinghouse (ACH) payments. If an importer is not already enrolled in ACE and connected with an ACH bank account, then it is important to establish such access immediately. Tariff refunds will not be issued via mailed checks. Further, ACE is an important tool in confirming entry data, and in ensuring the importer is able to undertake appropriate timely legal responses when entries liquidate.

Importers who do not yet have an ACE account should apply now through the ACE Secure Data Portal Application on CBP's website. For more information, see our guide on setting up ACE.

Importers with significant IEEPA tariff exposure should immediately consult trade counsel about filing an action in the U.S. Court of International Trade (CIT) under 28 U.S.C. 1581(i), the court's residual jurisdiction provision.

For a short period, it may still be possible to file a lawsuit under the same jurisdictional provision (1581(i)) as the plaintiffs used in the Supreme Court litigation case. Already, several thousand importers have filed such litigation claims, and many more are expected to file.

These 1581(i) litigation cases are beneficial because once an importer files, it holds a legal certainty that it has protected its legal standing to secure (in due course) refunds against all of its IEEPA tariff imports. The CIT has already indicated its intent to utilize its equitable powers to require CBP to reliquidate entries with tariff refunds. Other benefits include the potential that litigants may have staked an early place in line for refunds (Customs estimates there are approximately 300,000 importers who will be seeking refunds against over $175 Billion in total tariff revenues; hence, there is a potential for delays).

This window to file a litigation case will not remain open for long however; once the legal issue in the lead case, VOS Selections v United States, becomes settled law and subject to protests filed with U.S Customs, then this specific jurisdictional avenue will be legally foreclosed. Importers considering the litigation option under 1581(i) should act promptly, as of this writing (February 23) the window of opportunity might be measured in days or weeks, not months.

Even if an importer pursues litigation under 1581(i), we recommend simultaneously beginning to gather the documentation needed to file a protest under authority of Title 19 U.S.C. 1514.

An administrative protest is the standard mechanism for challenging an erroneous duty assessment, and it will likely be the primary refund pathway for most importers seeking refunds against entries that liquidate without refunds.

Administrative protests are subject to strict filing rules. A protest cannot be filed prior to liquidation, and it is due within 180 days after such liquidation. This 180-day deadline is fixed and strictly enforced. Customs does not have the statutory authority to process a late-filed protest. Hence, if an importer misses a protest deadline (and did not previously file a timely 1581(i) litigation case), it will lose the legal right to contest that particular entry liquidation.

An adequate protest must list the individual entries which were subject to IEEPA tariffs. Traditionally, protests are filed with an attached "Schedule A" which lists all such entry numbers, entry dates, ports of entry, and the amount of tariff refunds sought for each entry. (Again, this data can be obtained from within the ACE system via reporting functions.)

In addition to these electronic schedules, importers may also wish to obtain and preserve their entry records, including all entry declarations (Form 7501, Entry Summary), commercial invoices, and other supporting materials, such as bills of lading, etc. The CF 7501s will show the IEEPA duties assessed and the commercial invoices are the records establishing the basis for those declarations.