Importer Guide

How to Recover Your IEEPA Duties

Three distinct pathways exist depending on the liquidation status of your entries. Here's exactly how each one works, what they require, and which deadlines apply.

Before You File: Essential Preparation

Regardless of which pathway you use, you need these items in order first. Incomplete preparation is the most common cause of delayed or denied claims.

1

Active ACE Portal Account

All refund claims are processed through CBP's Automated Commercial Environment. Apply at ace.cbp.dhs.gov. Brokers should confirm all importer account linkages are current.

2

ACH Refund Enrollment

Since February 6, 2026, CBP issues refunds only electronically via ACH. No paper checks. Interest does not accrue on undelivered payments for unenrolled parties.

3

Entry Data Compilation

Identify all entries with IEEPA HTS Chapter 99 classification numbers. Compile entry summary identifiers, duty payment records, and liquidation dates for CSV upload into CAPE.

4

Separate IEEPA from Other Duties

Only IEEPA tariffs are refundable. Section 232 (steel/aluminum at 50%) and Section 301 (China trade) remain in effect. Many entries have stacked tariffs — isolate the IEEPA portion.

Which pathway is right for you?

The critical factor is your entries' liquidation status. CBP typically liquidates entries within 314 days of import. Check your status in the ACE portal. Unliquidated entries have more options and a generally easier path to recovery.

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Pathway 1: Post-Summary Correction (PSC)

For unliquidated entries — the fastest route
Fastest ▾
Eligibility
Unliquidated entries only
Deadline
300 days from entry or 15 days pre-liquidation
Refund Speed
1–2 business days after approval
Attorney Required?
Not technically, but recommended
1
Identify unliquidated entries with IEEPA HTS Chapter 99 numbers in your ACE portal — entries where CBP has not yet finalized the duty assessment.
2
File a Post-Summary Correction through ACE removing the IEEPA-specific tariff lines. This is an administrative correction, not adversarial.
3
CBP processes the correction and recalculates duties without the IEEPA component. Note: some CBP Centers of Excellence are currently awaiting HQ guidance before processing IEEPA-related PSCs.
4
Refund issued via ACH — typically within 1–2 business days of approval.
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Pathway 2: CBP Protest (19 USC §1514)

For liquidated entries — the standard administrative route
Standard ▾
Eligibility
Liquidated entries
Deadline
180 days from liquidation — absolute
Refund Speed
Months — depends on CBP processing
Attorney Required?
Strongly recommended
1
Identify liquidated entries in ACE and note their dates. The earliest IEEPA entries from February 2025 began liquidating in December 2025 — those 180-day clocks are already running.
2
File CBP Form 19 (Protest) within 180 days of each entry's liquidation date. Identify the specific entries, IEEPA tariff amounts, and legal basis (the Supreme Court ruling).
3
CBP reviews the protest. If approved, CBP reliquidates entries without IEEPA duties and issues a refund with interest. If denied, you have 180 days to escalate to the CIT.
4
Alternatively, wait for CAPE. The CIT has ordered CBP to reliquidate entries where the protest window hasn't expired. CAPE may handle these — but filing a protective protest preserves your rights.
⚖️

Pathway 3: Court of International Trade Lawsuit

For comprehensive protection — the broadest coverage
Full Protection ▾
Eligibility
All affected entries
Deadline
2 years from cause of action
Refund Speed
Months to years
Attorney Required?
Yes — admitted to CIT bar
1
Engage a trade attorney admitted to practice before the CIT. Over 2,000 companies — including Costco, Toyota, and Revlon — have already filed protective CIT lawsuits.
2
File a complaint under the CIT's residual jurisdiction (28 USC §1581(i)). This preserves rights for all entries, even those outside the protest window.
3
The CIT manages refund proceedings. Judge Eaton is coordinating the universal refund process. Your lawsuit ensures coverage even if CAPE encounters issues.
4
Third-party designation available. CBP Form 4811 allows importers to designate a third party to receive refunds — relevant for claim buyers or litigation funders.

⚠ Critical Deadline Warning

The 180-day protest window is absolute and cannot be extended. Entries liquidated in December 2025 have deadlines arriving around June 2026. Do not wait for "final CBP guidance" — deadlines run regardless. If in doubt, file a protective protest or CIT lawsuit to preserve your rights.

Pathway Comparison

PSCCBP ProtestCIT Lawsuit
Entry statusUnliquidated onlyLiquidatedAll entries
Filing deadline300 days / 15 days pre-liquidation180 days from liquidation2 years
Refund speedDaysMonthsMonths to years
ComplexityLowModerateHigh
CostLow / noneLow to moderateAttorney fees
Best forRecent imports2025 imports now liquidatingLarge exposures; full protection

What's Refundable — and What's Not

Only tariffs imposed under IEEPA authority are affected by the Supreme Court ruling. Other tariff programs remain in full effect.

Tariff ProgramRateStatus
"Liberation Day" reciprocal (IEEPA)10–50%✓ Struck down — refundable
China IEEPA tariffsUp to 145%✓ Struck down — refundable
Canada IEEPA tariffs25%✓ Struck down — refundable
Mexico IEEPA tariffs25%✓ Struck down — refundable
Steel & aluminum (Section 232)50%✗ Still in effect
China trade (Section 301)Varies✗ Still in effect
Section 122 replacement10% (15% announced)✗ In effect until July 24, 2026

Not sure which pathway applies to you?

We'll review your entries, identify liquidation statuses, calculate your total IEEPA exposure, and recommend the optimal filing strategy — free, no obligation.

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