Imports that are most at risk of liquidating before a final U.S. Supreme Court decision are entries subject to the China Fentanyl IEEPA that went into place on February 4, 2025. Entries made on or after February 4, 2025, will likely liquidating after December 15, 2025, based upon CBP? normal 314-day liquidation cycle.
The Liberation Day tariffs were implemented on April 2, 2025, and entries subject to those tariffs will likely start to liquidate on or after February 10, 2026. If importers have entries that will liquidating, the most prudent and conservative option is for the importer to file its own protective case in the Court of International Trade
