The IEEPA refund process, in plain English
A step-by-step walkthrough of how [COMPANY NAME] turns your customs entry history into a recovered refund.
What are IEEPA tariffs?
Between February 2025 and February 2026, the Trump administration invoked the International Emergency Economic Powers Act (IEEPA) to impose three waves of tariffs on US imports:
- Fentanyl tariffs — on goods of Chinese, Canadian, and Mexican origin
- Reciprocal “Liberation Day” tariffs — 10% or higher on imports from nearly every US trading partner, announced April 2025
- Country-specific IEEPA actions — additional duties on Brazil and India
On February 20, 2026, the Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs at all. The Court of International Trade has since ordered that every dollar of IEEPA duty be refunded.
Are you eligible?
Very likely eligible if…
- You were the importer of record on US entries between Feb 4, 2025 and Feb 20, 2026
- You paid ad valorem duties under HTS 9903.01.XX (IEEPA chapter 99 codes)
- Your entries are unliquidated or within the 180-day protest window
Still possibly eligible if…
- Your supplier passed through IEEPA duties via contract (needs review)
- Your entries were liquidated but remain within 180 days
- You’ve already filed a tag-along suit at the CIT
Four steps, roughly 90 days
We preserve your refund rights first, then build and file. You do almost nothing after the initial handoff.
Free eligibility review
You send us a list of entry summaries (CBP Form 7501s), commercial invoices, and HTS classifications for your covered imports since April 2025. We’ll sign an NDA first if you prefer.
What you get: A written eligibility letter with our estimate of recoverable duties, the paths available to you, and the realistic timeline. If we don’t think you have a case, we tell you.
Preservation filings
For any entry approaching its 180-day protest deadline, we file CBP Form 19 protests immediately to preserve your refund rights. For older entries, we evaluate whether a suspension request or Court of International Trade filing is appropriate.
Why this is urgent: Protest deadlines are absolute. If a window closes, that refund is gone forever — regardless of what the Supreme Court said.
Build & file refund claims
We reconcile every entry against your import records, calculate the exact duty overpayment by HTS line, and assemble the filing package. Submissions go through CBP’s ACE portal — or the CAPE process once fully rolled out.
You review and sign off before anything leaves our office. No surprises.
Follow-up & recovery
CBP reviews and responds. Some claims approve and pay out quickly; some get requests for additional information; some need escalation. We handle all of it — RFIs, supplemental submissions, liaison with the processing team.
You get paid by Treasury check or ACH direct deposit. We invoice our fee only after your money has cleared.
What could go wrong
We’d rather be upfront about the risks than have you find out later. Here’s what we tell every client.
CAPE rollout is incomplete
CBP’s Centralized Administrative Protest and Enforcement (CAPE) system is the announced mechanism for IEEPA refunds, but full rollout is phased. Early filers may experience delays or processing inconsistencies.
Timelines are not guaranteed
90 days is the typical path. Complex cases — high volume, reconciliation issues, HTS disputes — can stretch to 6 months or more. We’ll be honest about where your case falls.
Administrative changes are possible
Executive branch responses to the ruling continue to evolve. New guidance, rule changes, or additional tariff programs could affect process or eligibility. We watch this daily.
Records gaps can slow things down
If your broker didn’t give you full entry-level detail, we can often reconstruct — but it takes time. The cleaner your records, the faster we file.
Questions we hear daily
How much does this cost?
We’ll discuss our fee structure with you directly during the eligibility review. For most clients, we work on a contingency basis — meaning if we don’t recover money for you, we don’t get paid. No upfront costs for qualifying importers.
What if my customs broker already filed protests?
Great — that preserves your rights. We’ll review what was filed, identify gaps, and supplement as needed. Some brokers file narrow protests that don’t capture the full refund amount; we often expand the scope legally before the window closes.
Do I need to stop using my current customs broker?
No. We work alongside your broker, not instead of them. We focus narrowly on refund recovery; they continue handling your day-to-day entries. Most brokers welcome the help because IEEPA refund work is specialized and time-consuming.
How long do I have to file?
The short answer: 180 days from liquidation for each individual entry to file a protest. Many importers have entries that liquidated throughout 2025 and into 2026, so some windows are closing weekly. Time is the enemy here — delay costs you money permanently.
What happens to refunds if there’s a new executive order?
The Supreme Court ruling on IEEPA authority is binding. New executive orders can change future tariff programs (under different statutory authority like Section 232 or Section 301), but they can’t retroactively change the unconstitutional duties you already paid. That said, regulatory volatility is real — getting filings in sooner rather than later reduces your exposure to administrative delay.
Can I DIY this with CBP directly?
Technically yes. Practically, most importers don’t have the bandwidth or specialized knowledge to reconcile entries at HTS-line detail, draft legally sufficient protests, and shepherd them through CBP review. If your exposure is small ($10K–$50K), DIY may pencil out. Above that, the ROI on expert help is substantial.
Are you a licensed customs broker or attorney?
Our team includes licensed customs professionals and we partner with trade attorneys where litigation or CIT filings become appropriate. For specific licensing details, please ask during your eligibility review.
What if CBP denies my refund?
Protests that get denied have appeal paths — to the Court of International Trade, typically within 180 days of denial. We’ll advise you on cost/benefit before escalating. Most well-built IEEPA refund claims are not denied given the clarity of the Supreme Court ruling.
Independent industry resources
Before you engage anyone — including us — learn the mechanics from respected third parties.
Tariffs Refund Portal
A comprehensive reference from RSM covering refund eligibility, process mechanics, and strategic considerations for importers navigating the post-ruling landscape. A good starting point if you want to understand the playing field before talking to anyone.
Visit the RSM Tariffs Refund Portal →We are not affiliated with RSM US LLP. Link provided for informational purposes only.
Your deadline clock is running
The first step is a no-cost eligibility review. 24–48 hours, signed NDA, written answer.
Start my free review →