How to File for an IEEPA Tariff Refund After the Supreme Court Ruling

Background: What Happened

On February 20, 2026, the Supreme Court ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded presidential authority. The Court held that while IEEPA authorizes the President to regulate foreign transactions, it does not grant tariff-setting power — that power belongs to Congress under Article I of the Constitution.

This ruling invalidates approximately $175 billion in tariffs collected between February 2025 and February 2026.

Who Is Eligible for a Refund?

You may be eligible if you:

• Imported goods into the United States between February 4, 2025 and February 20, 2026
• Paid duties under any IEEPA tariff action, including:
  • China/Hong Kong IEEPA tariffs (10%–145%)
  • Canada IEEPA tariffs (25%)
  • Mexico IEEPA tariffs (25%)
  • Reciprocal tariffs on 50+ countries (10%–49%, later reduced to 10%)
• The goods were classified under HTS Chapter 99 subheadings beginning with 9903.01

Who Is NOT Eligible

• Importers who paid only Section 301 tariffs (the 2018–2019 China trade war tariffs)
• Importers who paid only Section 232 tariffs (steel, aluminum, autos, copper, timber)
• Importers who paid only Section 201 safeguard tariffs (solar panels, washing machines)
• Importers of USMCA-qualifying goods from Canada/Mexico that were already exempt

Step 1: Determine Your Entry Status

The first thing to do is check whether your entry has been liquidated (finalized by CBP).

How to Check

1. Log in to CBP's Automated Commercial Environment (ACE) at ace.cbp.gov
2. Navigate to your entry summaries
3. Check the liquidation status of each entry

Understanding Liquidation Timing

• Formal entries (goods valued over $2,500): Typically liquidate about 314 days after the entry date
• Informal entries (goods under $2,500): Liquidate immediately upon entry
• CBP can extend the liquidation deadline, but most entries follow the 314-day pattern

Why It Matters

Your entry status determines which filing method to use:

• Unliquidated → File a Post-Summary Correction (fastest)
• Liquidated → File a Formal Protest (still valid, just slower)

Step 2A: Filing a Post-Summary Correction (Unliquidated Entries)

If your entry has not yet been liquidated, a PSC is the fastest path to a refund.

What Is a PSC?

A Post-Summary Correction allows you to amend your entry summary before CBP finalizes it. By removing the IEEPA duty lines, CBP will liquidate the entry without those duties.

How to File

1. Log in to ACE
2. Locate the entry summary for your shipment
3. File a PSC removing the IEEPA duty lines (the Chapter 99 tariff subheadings)
4. CBP will process the correction and liquidate without IEEPA duties
5. Refund issued electronically via ACH (Automated Clearing House)

Deadline

• PSC must be filed before liquidation
• Rule of thumb: within 300 days of entry (to allow processing time before the ~314 day liquidation window)
• You can also request an extension of liquidation if your deadline is approaching

Tips

• If you use a customs broker, contact them immediately — they can file on your behalf
• Document everything: save copies of your original entry, the PSC, and any CBP correspondence
• PSCs are processed much faster than protests

Step 2B: Filing a Formal Protest (Liquidated Entries)

If your entry is already liquidated, you need to file a formal protest.

What Is a Formal Protest?

CBP Form 19 is the mechanism for challenging a liquidation decision. Since the Supreme Court has ruled IEEPA tariffs illegal, you have strong legal grounds.

How to File

1. Gather your entry documentation:
   • Entry summary showing IEEPA duties paid
   • Payment records
   • Commercial invoice and bill of lading
2. File a protest through the ACE protest module
3. Reference the Supreme Court ruling (February 20, 2026) as the legal basis
4. Request accelerated disposition to speed processing

Deadline

• 180 days from the date of liquidation
• Check your actual liquidation date in ACE (don't rely on estimates)

What Happens After Filing

• CBP reviews the protest (can take up to 2 years, but accelerated disposition speeds this up)
• If approved, refund issued via ACH
• If denied, you can escalate to the Court of International Trade

Step 3: Court of International Trade (If Needed)

If your formal protest is denied, you can file suit at the Court of International Trade (CIT).

Key Details

• Deadline: 2 years from denial of your protest
• Venue: US Court of International Trade, New York City
• Legal representation: You will need a trade attorney
• Likely outcome: Given the clear Supreme Court ruling, CIT cases should be straightforward

When to Consider CIT

• Your protest was denied (unlikely given the ruling, but possible)
• CBP has not acted on your protest within a reasonable time
• You want to pursue interest on the refund amount

Step 4: USMCA Claims (Canada/Mexico Only)

If you imported USMCA-qualifying goods from Canada or Mexico but didn't claim USMCA at entry, you may have an additional avenue.

19 USC 1520(d) Claims

• You can file a retroactive USMCA claim within 1 year of importation
• This would make your goods exempt from IEEPA tariffs entirely
• Useful if your goods would have been duty-free under USMCA

Key Deadlines Summary

| Filing Type | Deadline | Applies To | |---|---|---| | Post-Summary Correction | Before liquidation (~300 days from entry) | Unliquidated entries | | Formal Protest (CBP Form 19) | 180 days from liquidation | Liquidated entries | | CIT Lawsuit | 2 years from protest denial | Denied protests | | USMCA 1520(d) Claim | 1 year from import date | Canada/Mexico goods |

How Much Will You Get Back?

Your refund equals the IEEPA duty you paid on the affected entry. Use our IEEPA Refund Calculator to estimate your amount.

Examples

| Country | Import Date | Goods Value | IEEPA Rate | Est. Refund | |---|---|---|---|---| | China | Apr 15, 2025 | $100,000 | 145% | $145,000 | | China | Jun 1, 2025 | $100,000 | 30% | $30,000 | | Canada | Apr 1, 2025 | $50,000 | 25% | $12,500 | | EU (Germany) | Apr 6, 2025 | $75,000 | 20% | $15,000 | | Vietnam | May 1, 2025 | $200,000 | 10% | $20,000 |

Note: Section 301, 232, and 201 tariffs you paid are NOT included in these refunds.

Common Questions

Will I get interest on my refund?

CBP does not typically pay interest on protest refunds unless ordered to by the CIT. Interest may be available if you pursue litigation.

How long will the refund take?

• PSC refunds: Usually within 30-60 days of liquidation
• Protest refunds: Typically 6-18 months, faster with accelerated disposition
• CIT refunds: Varies, but expect 1-2 years

Do I need a customs broker or attorney?

• For PSC filings: Your existing broker can handle this
• For protests: A broker can file, but a trade attorney is recommended for complex cases
• For CIT: You need an attorney admitted to the CIT bar

What if I already absorbed the tariff cost?

You are still entitled to the refund. The duties were paid by the importer of record, and the refund goes to the importer of record regardless of whether costs were passed to customers.

What about goods in transit or bonded warehouses?

Goods that entered the US before the ruling but haven't been released from customs should not be assessed IEEPA duties. Contact your broker to ensure correct treatment.

Next Steps

1. Check your eligibility with our IEEPA Refund Calculator
2. Log in to ACE and identify all entries with IEEPA duties
3. Contact your customs broker to begin filing PSCs or protests
4. Keep records of all filings and correspondence
5. Monitor deadlines — don't let protest windows expire