IEEPA Tariff Refunds - Importer Factsheet

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

• 1. Refund Rights Are Significantly Expanded

  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. 

• 2. Reduced Dependence on Protests

  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). 

• 3. CBP Is Required to Implement Refunds

  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

• 1. Identify Impacted Entries

  Importers should begin compiling: 

  • Entry numbers and summaries (CBP Form 7501)  

  • Duty payment records  

  • Period of importation  

  • IEEPA duty exposure

• 2. Segment Entries by Status

  Organize entries into: 

  • Unliquidated  

  • Liquidated (within 180 days)  

  • Liquidated (beyond 180 days)  

• 3. Consider Protective Filings

  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  

• 4. Engage Legal Counsel (as Needed)

  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