 Potential IEEPA Tariff Refunds - Protecting Your Rights |
Source |
American Shipper |
Post Date |
12/10/2025 |
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The U.S. Supreme Court is currently reviewing the legality of President Trump? IEEPA tariffs, and a decision is expected soon.
However, refund availability, issuance process, and required steps remain uncertain. Given this procedural ambiguity, many importers are taking the most conservative approach?iling protective actions with the U.S. Court of International Trade (CIT) to preserve their rights to claim potential refunds.
Key Concern
Most entries liquidate about 314 days after entry, but CBP may liquidate earlier?nd we?e seen it happen!
Traditionally, duty recovery requires filing a Post Summary Correction for any unliquidated entries and Protest for each entry within 180 days of liquidation.
After consulting trade attorneys, the recommed approach is:
Pre-liquidation CIT filing plus injunction. This means filing a complaint in the CIT and seeking a preliminary injunction to prevent CBP from liquidating entries prematurely.
Why Timing Matters
CBP? normal liquidation cycle is about 314 days, so some entries may liquidate soon?efore the Supreme Court decision and refund process are finalized.
Entries at risk include:
?Feb 4, 2025 (Liquidating ~Dec 15, 2025)
?China Fentanyl IEEPA tariffs
?Mar 4, 2025 (Liquidating ~Jan 12, 2026)
?Mexico & Canada Fentanyl IEEPA tariffs
?Apr 2, 2025 (Liquidating ~Feb 10, 2026)
?IEEPA Reciprocal Tariffs
Possible Methodologies to Claim Your Refunds
1. Post Summary Corrections (Unliquidated entries) or Protest (within 180 days after liquidation)
2. File a protective CIT action and injunction (Pre-Liquidation) through a customs trade attorney
3. Automatic Refunds through a Court Order ?Not guarantee
Your Next Steps
We strongly recomm speaking with your trade attorneys now to explore options and protect your refund rights. We can provide you with referrals.
Additionally, if you do not have an ACE Portal account, please apply here: CBP ACE Portal Application
The ACE Portal allows you to:
?Pull your entry data
?Manage entry reports
?Review of paid duties, taxes, and fees
?Track and manage refunds
?Many more
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