Recent developments from the U.S. Court of International Trade (CIT) significantly expand the scope of refunds related to tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

Importers of Record may now be eligible for refunds on all affected entries, including those that are already liquidated and beyond the 180-day protest period.

While this represents a major shift in importer rights, refund procedures are not yet fully implemented, and appeals are expected.

What changed

The CIT has clarified that importers are entitled to the benefit of the U.S. Supreme Court’s ruling invalidating IEEPA tariffs.

As a result, the Court has directed U.S. Customs and Border Protection (CBP) to:

Disregard IEEPA duties when finalizing tariff assessments
Issue refunds of duties paid, where applicable
Apply this treatment broadly across entry statuses

Expanded Scope of Refund Eligibility

Refund eligibility now includes:
- Unliquidated entries
- Liquidated entries within the 180-day protest period
- Liquidated entries beyond 180 days (final entries)

What This Means for Importers of Record

Importers are no longer automatically barred from recovery due to:
- Expired protest deadlines
- Final liquidation status
This removes a major historical limitation on duty recovery.
Previously, filing a 19 U.S.C. §1514 “(514) protest” was suggested to preserve refund rights.
Under the expanded ruling:
- Refund eligibility may exist without a protest on file
However: Due to legal uncertainty, protective filings may still be advisable (see below).
CBP has been directed to:
- Reliquidate entries without IEEPA duties, where applicable
- Issue refunds to importers
Important: The process and timing for refunds are still under development.

Current Status of Refund Implementation

At this time:

CBP is developing a centralized refund process (system development ongoing)
Refunds are not yet being systematically issued
A delay in implementation is expected

Ongoing Legal Uncertainty

The U.S. Government is expected to:

Appeal the CIT’s expanded ruling

Potential risks include:

Narrowing of refund eligibility
Delays in payment
Changes to scope (particularly for final entries)

Recommended Actions for Importers

Importers should begin compiling:
- Entry numbers and summaries (CBP Form 7501)
- Duty payment records
- Period of importation
- IEEPA duty exposure
Organize entries into:
- Unliquidated
- Liquidated (within 180 days)
- Liquidated (beyond 180 days)
Despite expanded eligibility, JCS recommends:
- Filing 514 protests for entries still within the protest window
- Preserving documentation and audit trails
Reason:
Protective actions help mitigate risk in the event of:
- Successful government appeal
- Narrowed interpretation of eligibility
For significant exposure:
- Consult with international trade counsel
- Evaluate litigation strategies if required

Juno Customs Solutions (JCS) Advisory

While this ruling is favorable for importers, it is not yet fully actionable operationally.

JCS recommends:

Prepare information and data now for recovery
Taking reasonable protective measures
Monitoring CBP guidance closely
Engage Legal Counsel, as needed
Apply for a Customs ACE Portal account to monitor information such as liquidation dates and refund processing
Be sure to sign up for ACH Refund – paper checks will not be issued

We will continue to provide updates as CBP issues implementation instructions.

Need Assistance?

Juno Customs Solutions can assist with:

Entry review and refund exposure analysis
Protest filings (where applicable)
Documentation preparation
Ongoing regulatory updates

Contact us today at IEEPAPROTESTS@junocustoms.com

IEEPA Tariff Refunds - Importer Factsheet